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1 day in advance: Make tree tops. Tint fondant green and roll out 1/16 in. thick. Cut one circle per tree using wide end of tip 2A. Let dry overnight on cornstarch-dusted, waxed paper-covered board.
Bake and cool cupcakes. Spatula ice tops. Attach tree tops to top 3/4 in. of pretzel using melted candy. Chill until firm. Pipe tip 8 icing swirls over tree tops. Insert trees and pick.