After the cupcakes have cooled - Cut out a cone shape from the center of the cupcake (this will be used as the Clown's Hat). Fill this hole in with icing and ice the top of the cupcake.
Next place a large marshmallow in the center of the cupcake. Put icing on the top of the marshmallow, then place the cone shape piece of cupcake on top of the icing.
Finish off with Eyes, a Nose and a Mouth. Sprinkle with little candy bits - "Whalla" you have just made yourself a Clown Cupcake! Great Idea for Birthday Parties too!