In advance: Make sea plants and sea urchins. Prepare Royal Icing recipe. Using combination Leaf Green/Lemon Yellow royal icing, pipe Leaf Decorating Tip 352 ruffle sea plants on waxed paper covered board. Using combination Rose/Violet royal icing, pipe Multi-Opening Decorating Tip 233 pull-out sea urchins on waxed paper covered board. Make 1 plant and urchin for each cupcake and let dry. Make cookie fish. Prepare Roll Out Cookie Dough recipe and roll ¼ in. thick. Use smallest round cutter from 101 Cookie Cutters Set to cut bodies. Thin dough with water to a piping consistency. Place dough in bag fitted with Round Tip 3 and use to pipe mouth, fins and tail. Bake for 7 to 8 minutes at 350°F. Let cool. Using white royal icing, pipe Round Tip 3 ball whites of eyes. Using black royal icing, pipe Round Decorating Tip 2 dot pupils.