Step three:  Cut a piece of decorative card stock to 12 inches by 2.25 inches.  Use a scoring tool to score lines, then accordion fold the paper strip.  Glue the ends together to make a cupcake wrapper.
Step four:  Use a glue gun to attach the paper wrapper to the cupcake base.

Step five: To give the faux icing a moist, wet appearance, paint the dried cupcake top with Mod Podge Gloss.  You can paint the paper wrappers with Mod Podge Matte to give them the waxy feel of real cupcake liners and to make the gift box more durable.

My youngest child was so disappointed that he couldn’t eat the cupcakes!  I had to open it to show him it was just a box, and he had such a confused look on his face.   Fill the cupcake gift boxes with treats, jewelry, or a note.  This will be one gift box the recipient is sure to hold on to!

This post first appeared on the Consumer Crafts blog when I was on their design team.