Turn the cups upside down on top of the cardboard and trace. Cut out the cardboard a little smaller than what you traced.

Place the foam ball inside the cups and place the cardboard cutout on top. Cut the cardboard a little at a time until it fits inside of the cup on top of the ball. Set the ball and cardboard aside.

Paint the inside of the cups with brown paint to about where the cardboard sat. Let dry. Apply a second coat. Let dry.

Place foam balls back into each painted and dried cup and place the cardboard on top.

Carefully hot glue around the rim of the cardboard to attach it to the inside cup edges. Glue over the top of the cardboard back-and-forth, making little squiggly lines. Let Cool.

Paint the top of the glue-covered cardboard. Let dry.

Cut the straw into two (2"/5cm) pieces. Set aside.

Scoop the spackle into the pastry bag using a craft stick. (Or something you can dispose of.)

Using the star tip, pipe out the “whipped cream” using a swirling motion.

Gently press straw into the spackle at an angle. Allow the spackle to set for 6-12 hours.

Add a little super glue to the spackle and add sprinkles with the tweezer. Let dry for a few minutes.

Cut a piece of twine about 5"/12.5cm. Put through the handle and tie. Cut off any excess at the end. Hang up on your Christmas tree!