Christmas Cupcakes

Heat oven to 350°F (325°F for dark or nonstick pans). Place paper baking cup in each of 24 regular-size muffin cups. In large bowl, beat cake mix, water, oil and eggs with electric mixer on medium speed 2 minutes, scraping bowl occasionally. Divide batter evenly among muffin cups (about two-thirds full).

Bake 14 to 19 minutes or until toothpick inserted in center comes out clean. Cool in pans 10 minutes; remove from pans to cooling rack. Cool completely, about 30 minutes.

Place candy sprinkles in shallow bowl. Fill 1 large resealable food-storage plastic bag with 1 1/4 cups frosting. Cut off bottom corner. Pipe frosting in a circle one time around outside edge of cupcake. Dip edge of frosting into sprinkles. Reserve remaining frosting in bag for pompoms of hats.

In 3 small bowls, evenly divide remaining frosting (about 1 1/3 cups each). Tint frosting in bowls with food colors: 1 red, 1 green and 1 blue to desired level of color. Place frosting in 3 resealable food-storage plastic bags. Cut off bottom corner of each bag. Pipe red frosting, starting on inside edge of white frosting and spiraling up toward center to form a hat; continue red piping on 7 additional cupcakes. Repeat piping with green and blue frosting with remaining 16 cupcakes. Pipe a small dab of reserved untinted frosting on top of hat for pompom on each.