Preheat oven to 180C/350F/Gas 4 and line a 12-cup muffin pan with cupcake liners.
To make the cupcakes, place the cake mix in a large mixing bowl and add the water, eggs, oil, and strawberry soda.
Using a hand or stand mixer, mix on low speed for 1 minute and then on medium for 1 minute until combined.
Use an ice cream scoop to divide the batter between the cupcake liners evenly (about two-thirds full) and bake for 18-20 minutes or until an inserted toothpick comes out clean. Allow to cool for 5 minutes in the pan before transferring to a wire rack to cool completely.
To make the frosting place the butter and powdered sugar into a large mixing bowl and using a hand or stand mixer, mix on low speed for 1 minute or until creamy.
Add the strawberry soda and strawberry extract and beat until light and fluffy. If the mixture is too thick, add more strawberry soda or a bit more half-and-half, 1 tablespoon at a time. Mix in red sanding sugar.
Place frosting into a piping bag fitted with an open star tip and pipe a swirl of frosting onto each cooled cupcake. You can sprinkle with more red sanding sugar if you like.
Place a whole fresh strawberry into the frosting of each cupcake, and push a halved straw into each cupcake at an angle.