Instructions: Preheat oven to 325 degrees with a rack in the center. Line muffin pans with paper liners; set aside. In a medium bowl, sift together flour, baking powder, salt, and baking soda; set aside.

In the bowl of an electric mixer fitted with the paddle attachment, beat the butter and sugar on medium speed until light and fluffy, 3 to 5 minutes. With mixer running, add eggs and vanilla extract; beat until combined.

With mixer on low speed, add 1 cup reserved flour mixture; mix until combined. Add 1/2 cup buttermilk; combine. Alternate adding flour mixture and buttermilk, ending with flour, until all has been incorporated.

Divide batter evenly among baking cups. Bake until light golden brown and a cake tester inserted into middle comes out clean, 25 to 30 minutes. Rotate pans halfway through baking. Transfer pans to a wire rack to cool.

For the Swiss Meringue Buttercream: Combine egg whites, sugar, and vanilla in the heatproof bowl of an electric mixer. Set bowl over a pan of simmering water. Whisk constantly until sugar has dissolved and whites are hot to the touch, 5 to 7 minutes.

Transfer bowl to the electric mixer. Using whisk attachment, mix on low speed, gradually increasing to high speed, until stiff, glossy peaks form, about 10 minutes.

In a separate bowl, beat butter until creamy and fluffy. At low speed, add butter to egg whites, mixing until smooth. Add vanilla, and continue mixing until incorporated. Use immediately. (Makes 5 cups)

To decorate, frost each cupcake with 3 tablespoons of buttercream frosting. Fill a small, shallow bowl with cream-colored sprinkles and another with green sprinkles. Gently press each frosted cupcake into sprinkles, alternating colors so that there are six green and six cream-colored cupcakes and rolling the cake around so that the entire surface is coated.

Use a 2- to 2 1/2-inch gum-paste petal cutter to cut petals from the jellied citrus and grapefruit slices (you will need seventy-two petals). Using scissors or a sharp knife, remove lower third of each gumdrop; discard. Gently press a gumdrop into the center of each cupcake, and arrange six jellied petals around each gumdrop to form a flower. Use the licorice to create stems, and serve.

This recipe yields 12 jumbo cupcakes.

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