Each serves 1.
In advance, trace letters on paper; place on board and cover with waxed paper. Using melted candy in cut parchment bag, pipe letters. Pipe pull-out spikes, about 3/4 in. long, on bottom of letters to insert into cupcakes. Refrigerate to set.
Bake cupcakes in jumbo baking cup in jumbo muffin pan 20-22 minutes; cool completely. Or, purchase standard non-decorated cupcakes from the supermarket or local bakery.
Prepare buttercream icing; if desired, tint icing a light brown color. Using spatula, ice cupcakes smooth. Just before serving, carefully remove candy letters from waxed paper. Insert letters into top of cupcakes.