For the Cupcakes

1. Preheat the oven to 350°F. Line a cupcake pan with cupcake liners.
2. In a large mixing bowl, combine the sugar, vegetable oil, eggs, and extracts. Beat on medium speed until the eggs and oil are well incorporated and the batter is lighter in color, about 2 minutes. Scrape down the bowl as needed. Next mix in the sour cream and beat until well combined.
3. In a separate bowl combine the remaining dry ingredients: flour, baking powder, and salt. Add the electric green gel color to the milk, stirring to incorporate. Then add half the dry ingredients, and half of the milk and mix just until the flour starts to incorporate. Add the remaining ingredients and mix until well combined. Use a spatula to scrape down the sides of the bowl and stir the batter from the bottom to the top to ensure it’s well mixed.
4. Using a large cookie scoop, divide the batter evenly, filling each liner 2/3 full. Bake at 350°F for 14-16 minutes. Test the cupcakes for doneness by inserting a toothpick into the center of the cupcake. If the toothpick comes out clean, the cupcakes are done. Cool Completely.

For the Frosting

1. Cut the butter into pieces. Using the paddle attachment, whip the butter for 5-7 minutes, scraping down the bowl occasionally, and beating until the butter is very fluffy.
2. Add 4 cups of powdered sugar, ensuring the powdered sugar is well combined, and whip for 1-2 minutes before adding more. Next, add 3 more cups of powdered sugar, extracts, and salt. Beat until combined and then increase speed to medium-high and beat for another couple of minutes until the frosting is whipped and fluffy. Then reduce to the lowest mixing speed, and beat for 1-2 minutes.
3. Separate out the following colors to mix by hand, ¼ cup of frosting for black, 1/3 cup of frosting for white, and ¾ cup for red. Use the mixer to dye the remaining frosting electric green.

To Decorate

1. Prepare the piping bags:
   • For the black, a small bag fitted with a size 3 piping tip (coupler optional).
   • For the white, a small bag with a coupler to be used with both a size 16 and size 12 tip.
   • For the red, a small piping bag fitted with a Wilton 1A/Ateco 806.
   • For the electric green, it’s best to use a double bag method; one bag with frosting and the other with the piping tip. For the bags of frosting, you’ll need 2 large and 2 small piping bags half full (no piping tip). If you still have remaining frosting, leave it in the bag to use as needed.
   • Prepare a second small piping bag with a small piping bag, coupler, and grass tip (Wilton 233). Prepare a large piping bag with a Wilton 1A (Ateco 806) tip.
2. Start with the large piping bag and Wilton 1A tip, pipe around the outside edge 2 times, working your way to the middle. Then use the grass tip to pipe the hair, dragging the piping tip from the bottom, over the first layer of frosting. Repeat all the way around. Add a second layer on top, working your way towards the center.
3. Next add the Santa hat using the red frosting, swirling on top of the green. Finish the Santa hat with the white frosting. Use tip 16 to decorate the bottom edge of the hat. Switch the tip to size 12 and pipe one dollop on top of the hat.
4. Use a sharp knife to cut the top edge of two yellow M&Ms, cut at an angle, and place on the green frosting. Then use the black frosting to make two dots for the eyes and pipe along the edge of the M&M to make the eyebrows.