First make a batch of your cupcakes and let them cool completely. You can pick whatever flavor for the cupcakes that you want to.
Next make a double batch of frosting. Pick from Marshmallow Buttercream, cream cheese frosting or favorite Vanilla Buttercream Recipe.
Split your frosting into 2 bowls once it is finished being made, putting 70% of the frosting in one bowl and 30% of the frosting in another.
Take the larger amount of frosting and color it red using food coloring. You can use either gel or liquid food coloring, whichever you prefer. I prefer the gel but it is all personal preference. Add food coloring and mix until you get a deep red color that is the same color as Santa's hat.
Place your large round pastry tip in one pastry bag and fill it with the red buttercream. Using the pastry bag pipe a frosting swirl on top of your cupcake. Pipe a red frosting swirl on all cupcakes until they are all topped with red frosting, refilling the pastry bag as needed with your bowl of red frosting.
Get your second pastry bag and place your star pastry tip in your pastry bag and fill it with the white frosting. Holding the pastry tip against the bottom of the red frosting press lightly on the pastry bag to pipe a small star of frosting. Continue around the base of the red frosting until the bottom is covered. Do this for each cupcake.
Then using the white frosting and the star tip piping bag make a star at the top of the red frosting swirl to put a star on Santa's hat.