Decorate cupcakes. Starting along the outside of the cupcake, hold decorating bag straight up with the tip about ¼ inch above the cupcake. Squeeze out icing to form a star. Without releasing pressure, raise the tip slightly as you drop a tight line around the start in a complete rotation. If right handed, move counter clockwise. If left handed, move in a clockwise direction. When you complete the rotation, stop squeezing as you pull the tip away in the direction of the swirl.
Continue to pipe rosettes side by side around the outer edge of the cupcake. Pipe small rosettes in a row just inside of the outer ring, filling in the center so that the cupcake is completely covered.
Sprinkle gold sugar sprinkles over the icing.