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Bake and cool cupcakes. Ice smooth with spatula; reserve a plain iced cupcake for top. Sprinkle tops with jimmies.
With paring knife, cut large spice drops to form balloons.
Flatten spice drops with rolling pin or drinking glass on surface sprinkled with granulated sugar.
Using small paring knife, cut squares for gifts; position balloons and gifts on cupcakes.
Using tube icings and tip 2, decorate lines for bows and balloon strings.
Position cupcakes in stand. Position candle on plain cupcake.