Whip the butter with the sugar in the bowl of an electric mixer fitted with the beater attachment. Beat until combined and add milk and extract. Beat until an even consistency is reached (you may add a bit more sugar if the mixture is too soft).

Add just a bit of food colouring (see note) and mix again until well blended.

Place into a disposable or reusable piping bag fitted with a large star tip.

Pipe around the circumference of the cupcake and continue the circular motion getting small and smaller until a point is reached. You may refrigerate, but serve at room temperature.

To make coloured sugar, simply mix a dab of food colouring with course sugar and mix well. Sprinkle over top.

For sugared flowers, mix an egg white with a few drops of water and paint into edible flowers. Sprinkle the wet flowers with sugar and set aside to dry. Garnish as desired.