Step 5) For frosting: Beat butter, corn syrup, vanilla and salt in a large mixing bowl until light and creamy. Gradually add powdered sugar and 1/3 cup milk until fluffy, adding additional milk as needed to reach desired spreading consistency, add drops of blue food colouring. Pipe frosting generously onto cupcakes with a pastry bag and decorative tip. Using sugar sheet cut into 1 inch strip. To create the collar simply fold in the left and right corners to overlap. To make the tie, cut out a tie shape from the pink and yellow sugar sheets and decorate with dots using writing icing.