Divide the frosting into 3 equal portions.
Color 1 portion red, one portion blue and leave the remaining white.
Lay a piece of plastic wrap flat on the counter.
Place a stripe of the red frosting on the plastic wrap.
Place a stripe of white frosting next to the red.
Place a stripe of blue on top of the red and white.
Roll the plastic wrap to make a tube of frosting.
Take the large plastic bag and insert the decorating tip. Cut off one end of the plastic wrap with the frosting and insert it into the large decorating bag.
Pipe the frosting onto the cupcakes in a clockwise motion starting on the outside working your way in.
