Place 1 1/4 cups confectioners' sugar in a medium bowl. In a small saucepan, melt 4 tablespoons butter over medium heat. Remove the pan from heat; immediately pour the melted butter into the bowl with the sugar. Add 4 teaspoons milk; whisk until mixture is smooth. Working quickly, dip the top of each cupcake into the glaze, and place cupcake right-side up on a wire rack.
Repeat step 1; glaze remaining cupcakes. Allow glaze to set, about 20 minutes, before decorating.
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