Prepare snowmen. Skewer two marshmallows with a pretzel stick, making sure one end is sticking out to insert into cupcake.
Pipe two red circles on opposite sites for earmuffs, then dip into red sanding sugar. Shake off excess and pipe a line to connect them.
Pipe the eyes and nose with black and orange icing.
Pipe small dots of white icing and carefully attach mini chip sprinkles for buttons.
Insert the snowman into the cupcake, then break pretzel stick in half and insert into sides for arms.