For the 12 cupcakes I cheated and used a packet mix!
For the frosting:
• 1 cup granulated sugar
• 3 tbsp. water
• 2 egg whites
• 1 1/2 tsp. cream of tartar
• 1 tsp. lemon juice
• Yellow gel food colouring
To make the frosting, combine the water and sugar in a small saucepan over low heat. Be sure to use low in the beginning so you don’t burn off all the water. Stir until the mixture becomes a clear, boiling liquid. As your syrup is working its way up to a boil, whip your egg whites and cream of tartar until stiff peaks form. Once the syrup is ready, slowly pour it into your egg whites, beating on low as you add the syrup. Add the yellow food colouring. Whisk the frosting on high until it’s cooled down to almost room temperature and can hold stiff peaks.
Use royal icing to create the eyes, beaks and feet. Once you have your royal icing pieces, cupcakes, and frosting, it’s time to assemble everything. With a large round tip, pipe an even layer of frosting around the top of the cupcake. To make the head, pipe a dollop of frosting on top of your first layer of frosting. Using a clean pair of tweezers, add the feet, beak, and eyes. If you want to add some texture, you can use yellow sanding sugar.
Source: The Simple Sweet Life