Using a medium ice cream scooper, scoop out some frosting and place it onto the top of the cupcake
Using an angled spatula, smooth out the frosting
Using a Medium round tip, pipe a oval shaped dollop of frosting onto the lower part of the cupcake for the nose
Using a black icing, pipe two dots for the eyes
Using a number 3 tip, pipe two dots on the nose for the nostrols
Using a number 3 tip, pipe out the cows spots on the cupcakes
Using a #69 piping bag, pipe two leafs for the "Ears" on the top corners
Using a #65 piping bag, pipe smaller leafs for the inside part of the ear.