Print out the mermaid tail template, trace and cut.
Melt some candy melts in a bowl following package directions.
When the candy melts have melted, add in your candy color.
Take a small zip top bag and cut a tiny triangle off the corner. Fill the bag with the melted/colored candy.
Outline your mermaid tail template on the opposite side that you drew the tail on and fill in with the candy melts.
Before the candy melts harden, shake on some green sprinkles.
Use your favorite cupcake recipe and bake.
When cool frost cupcakes with some white frosting colored with blue food coloring.
Use a pastry bag and an open star tip to pipe on the frosting in a circular motion.
Sprinkle on some white pearl nonpareils.
Insert the mermaid tail into the middle of the cupcake.