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Center a cupcake on the turntable.
Take the first green buttercream bag in hand and while turning the turntable, apply steady pressure to pipe a border around the edge of the cupcake.
Attach a #12 plain tip to the couple of the second bag of green buttercream and pipe a 2-inch-high cylinder. (If you have another color of icing already bagged, you can pipe the cylinder with another color, like white. The cylinder will be covered by the leaves, so its color doesnt matter.)
Replace the #12 plain tip with the #69 leaf tip and squeeze-and-pull green leaves all over the cylinder.
Switch to the red buttercream bag, and squeeze-and-pull small dots all over the tree, representing ornaments.
Switch to the yellow buttercream bag and squeeze-and-pull a star (a small kiss-like accent) on the top of the tree.
Sprinkle nonpareils over the tree. If desired, top each tree with a sugar star, as pictured.
Take the parchment pencil in hand and apply steady pressure to pipe 2 strands of white glitter in the branches of the tree
Remove the cupcake from the turntable and repeat with the remaining cupcakes.
* To make a parchment pencil:
Make a parchment triangle: Cut a 12-inch square piece of parchment paper diagonally in half, either with scissors or by laying it on a cutting board or work surface and slicing through it with the tip of very sharp knife, to create two triangles. You will use only open triangle; save the other for the next time you need a parchment pencil.
Make a parchment cone: With one hand, hold the triangle in front of you with the point facing down. Use your hand to wrap the paper around itself into a cone, come around twice to use up all the paper.
Tighten the cone: Pinch the wide, opened of the cone with your thumb and forefinger and rub your fingers together repeatedly to tighten the cone. It should still be wide at the open end and tightened into a firm, conical shape.
Fill the cone: Use tablespoon or small rubber spatula to fill the cone about two thirds with butter cream icing or melted chocolate. Hold the cone securely so it doesnt unravel and the tip doesnt become wider that you want it.
Close the open end: Roll the open end closed over the butter cream, pressing down to pack the cream I tightly all the way to the tip.
Cut the tip: use scissors to snip off the tip of the cone and approximate the effect of a pastry tip. For a plain tip, cut as far up as you need to for the width you desire. For a leaf tip, flatten out the tip by pressing on it and cut a V shape.