Preheat oven to 350 degrees Fahrenheit (180 degrees Celsius).

Mix eggs and sugar in a large mixing bowl.

Add the next four ingredients, mixing well.

Add flour, boiling water, and salt and mix until the batter is smooth.

Pour into lined muffin tins and bake for 30 minutes, or until inserted toothpick comes out clean. Cool.

Cut marshmallows with kitchen scissors into slices. Marshmallows will form a petal shape as they are being cut.

Dip into colored sugar and set aside.

Combine icing ingredients, mixing until smooth.

Adjust sugar and/or liquid to achieve spreadable consistency.

Working with one cupcake at a time, spread a layer of icing over the top.

Before the icing hardens, quickly press marshmallow slices onto each cupcake, overlapping slightly to form petal design.

Push half a toothpick into the center of each flower and place a mini marshmallow onto the toothpick tip.