Decorate cupcakes. Prepare buttercream icing following recipe directions. Tint small amount of icing red, a small amount orange, reserve remainder white Use tip 2A and white icing in cut disposable decorating bag to pipe swirl on cupcake. Use spatula to ice cupcakes smooth, rounding icing on top.
Use tip 3 and red icing in cut disposable decorating bag to outline heart and fill in zigzags Pat smooth with finger dipped in cornstarch. Use tip 4 and chocolate decorator icing in cut disposable decorating bag to outline penguin head and body and fill in with zigzags. Use spatula to smooth. Use tip 4 and chocolate icing to add eyes. Use tip 352 and orange icing in cut disposable decorating bag to pipe beak. Use fingers dusted with cornstarch to shape beak