Dip tops of cupcakes in royal icing, letting excess drip off, then let stand until set. Unroll fruit leather, and cut strips 1 1/4 inches wide and 6 inches long. Fold ends in toward the center, forming a 3-inch piece. Cut another strip 1/4 inch long and 1/2 inch wide. Wrap strip around center of folded piece, scrunching to form a bow. Press on top of cupcake, seam side down. Repeat.
SourceMartha Stewart Living, February 2009