Place the white cupcake papers in each of the cups of both cupcake pans. Then prepare the cake mix for the cupcakes according to package’s directions.
Pour the batter into the 24 cupcake paper lined cups and bake according to package directions. Remove from oven and pan, place on a wire rack and allow to cool completely.
While the cupcakes are cooling, use an electric mixer to beat together the softened butter, powdered sugar and the milk until well-combined.
Use an offset spatula to frost each cupcake with the buttercream frosting using all of it.
Hold each cupcake over a bowl or plate to catch the excess and sprinkle on the Sparkling Sugar. Or if you are using plain white sugar, you could simply dip each cupcake upside down in a bowl containing the sugar.
Attach a Wilton icing tip #5 to each frosting tube. Decorate each cupcake with a “snowman face” by making dots with the black icing for eyes and the mouth. And then use the orange icing for the carrot nose.
Finish the remaining Snowmen Cupcakes. And allow to set up and then serve!