Make the sugar ice ahead of time by preparing a baking sheet with parchment paper, then placing the ingredients into a pot over high heat.

Stir continuously until, as measured with the candy thermometer, your mixture reaches 300-degrees. You can also check for this by taking a glass of water at room temperature and drizzling a little bit of the mixture into it--if it cracks when you break it, it is the right temperature.

Removed from heat and pour onto your baking sheet.

Place in the freezer for 15 minutes to harden.

Remove sugar ice from the freezer and bang the baking sheet on the counter hard to break it into shards. Set aside.

Using a large decorating tip, make a hole in the top of each cupcake, saving the remnants from each hole for use filling the hole in a moment.

Place 1/2 tspn of the white pearl sprinkles in each cupcake hole.

Replace the top of each cupcake hole.

Sloppily put some of the still white frosting inside your piping bag, to give the frosting a frosted sheen.

Mix 5-8 drops of blue food coloring with the frosting then fill the decorating bag the rest of the way with the blue frosting. Squeeze out any plain white until you get the blue coming through the star tip.

Frost the cupcakes in a circular fashion, swirling from the inside to the outside then back toward the inside.

Top each cupcake with a piece or two of the sugar ice.

Serve!