Place sugar, meringue powder and water in a large bowl. With an electric mixer on low speed, beat for 6 minutes. Immediately transfer to an airtight container or cover bowl with a damp cloth. This icing will dry out quickly. Before making the flowers, take out ⅔ cup of icing and place in an airtight container (for the flower centers and leaves later). Add red food coloring to the icing and mix. I used a whole jar of Wilton No-Taste Red Food Coloring. Cut 24-30 (2"x2") squares out of waxed paper. Fill a decorating bag fitted with a #104 tip with red icing. Place a little icing on a flower nail, then place a waxed paper square. Pipe a 5 petal flower. Place on cookie sheet to dry. Repeat. You should have enough for 24 flowers. Let flowers dry for at least 8 hours or overnight.

Make the cupcakes according to the cake mix package instructions. Let cool.

Place softened butter in a large bowl. With an electric mixer, beat on medium speed for 3 minutes. Turn mixer down to low and gradually add sugar, cream and vanilla. Turn mixer up to medium and beat for 3 more minutes.

Place ½ of the buttercream in a pastry bag fitted with a #1M tip (refill bag when needed). Pipe buttercream onto cupcakes in a circular swirl pattern (like soft serve ice cream). Place a dried royal icing flower on each cupcake. Using the remaining royal icing, color half green and the other half yellow. Place the green icing in a pastry bag with a #352 tip and the yellow icing in a pastry bag with a #2.5 tip. Pipe 5 yellow dots in the center of the flowers. Pipe a green leaf on each side of the flower.