Make gingerbread cookies. Prepare dough and roll out 1/8 in. thick. Cut using gingerbread boy cutter from set. Trim off legs. Bake and cool completely.
Decorate elf cookie. Prepare royal icing. Tint portions red, green, copper, black, and yellow; reserve some white.
For shirt, use tip 3 and red icing to cover shirt. Pat smooth with finger dipped in cornstarch.
For pants, use tip 3 and green icing to cover pants. Pat smooth with finger dipped in cornstarch.
For face, use tip 3 and copper icing to cover face. Pat smooth with finger dipped in cornstarch. Use tip 3 and copper icing to pipe dot nose. Use tip 6 and copper icing to pipe ears. Use tip 2 and black icing to pipe dot eyes and string mouth. Use tip 13 and black icing to pipe pull-out star hair.
For fingers use tip 3 and copper icing to pipe outlines for fingers.
For belt, use tip 3 and black icing to pipe belt. Pat smooth with finger dipped in cornstarch. Use tip 3 and yellow icing to outline buckle. Pat smooth with finger dipped in cornstarch.
For shirt trim use tip 349 and white icing to pipe pull out leaves at neck and cuffs.
For suspenders, use tip 3 and green icing to pipe suspenders. Pat smooth with finger dipped in cornstarch.
Let all icing dry until set.
Make hat. Roll out red fondant 3/16 in. thick. Cut out hat 1 1/2 in. wide x 2 1/2 in. long. Shape with fingers and attach to head with royal icing. Use tip 349 and green icing to pipe pull-out leaf trim at brim and for trim at point of hat.
Make legs and shoes. For legs cut two pieces of candy sticks to 4 in. long. Attach 1 in. to back of cookie with royal icing. Let set.
For two shoes, shape pieces of red fondant into ovals 1 1/4 in. x 1/2 in. Trim off back third of each oval and position fondant on candy sticks 1 1/2 in. up from bottom of sticks; shape fondant around sticks to resemble shoes.
Make cupcakes. Bake cupcakes with white baking cups in jumbo muffin pan. Remove from pan, place on cooling grid and let cool completely.
Prepare buttercream icing. Use spatula and white icing to ice cupcakes smooth.
Position elf on cupcake by inserting candy sticks into top.