Make cupcakes. Bake cupcakes in rose ruffled baking cups in muffin pan. Remove from pan, place on cooling grid and cool completely.
Ice cupcakes. Prepare buttercream icing. Tint portions dark green, green and red; reserve some white.
Use spatula and white icing to ice cupcakes smooth. Let icing crust.
Make leaves, needles and berries. Thin dark green icing with a small amount of water. Use tip 2 and dark green icing to pipe outlines of leaves. Use edge of square design decorating brush to brush icing outlines towards center of leaves. Use tip 2 and dark green icing to pipe center vein.
For pine needles, use tip 3 and green icing to pipe lines.
For berries, use tip 10 and red icing to pipe dot berries at center of pine needles.