Take your roving and form a base. You can use the roving as the base or a small styrofoam ball. Use your needle to poke the wool and soon you'll find it starting to become solid enough to sculpt.
The brown roving is a layer of chocolate, but you can make it whatever flavor you like.
Now it's time to make the main part of the cupcake. Again, you might want to use a base for this such as a styrofoam ball. Add more roving and poke and sculpt with your needle.
Start attaching your cupcake to the bottom by using your felting needle. By poking the roving the fibers will begin to catch and attach to each other.
Keep going! The more you poke the roving with your needle the more dense it becomes and the easier it is to sculpt.
Start sculpting the fluffy icing.
A pretty cupcake will definitely need a cherry on top!
Attach the cherry by poking the bottom fibers into the fibers of the pink icing.
Add some seed beads for the sprinkles. Just take a beading needle and thread and sew them in. You can hide any threads by using your felting needle and a tiny bit of roving to cover up.
And there you are... A yummy cupcake to display. Try adding a hanging thread to it for a cute Christmas Tree ornament. Enjoy! :)