Using a standing mixer, combine all ingredients and mix on medium speed
If your frosting starts looking like powdery rocks, add another tablespoon of heavy whipping cream
Mix until you see creamy stiffed peaks
Once the frosting is made, scoop about 1 C of frosting into the 3 bowls
Add a few drops of the blue food coloring into one bowl
Add a few drops of pink into the second bowl
Leave the third bowl white
Scoop blue frosting into the piping bag with no tip
Frost the cupcakes
Dip the frosting into the sprinkles
Using the piping bag with the star tip, scoop pink frosting onto one side of the piping bag
Scoop white frosting onto the other side
Pipe a medium dollop of frosting into the middle of the blue
Push the mermaid tail into the pink and white frosting
Place a shell piece onto the side of the frosting
Enjoy!