Using larger tip, frost cupcakes, rounded and thick amount of frosting.
Using a thinner tip, line the edging of a Milano cookie
You will need to cut the pirouettes down, so they are taller than the cupcake to hold the sole up. Put a glob of frosting on each end of a pirouette cookie (one end to stick to plate surface and one end to stick to underside of Milano cookie to hold sole of shoe up.
While frosting on Pirouette cookie is still wet, stand it up and stick one end of the Milano cookie into the cupcake top, not quite in the center, and rising up at an angle, let it balance on the standing pirouette.
Using a smaller tip, decorate the top of the shoe with bows, flowers, whatever you like.
