a white twin flat sheet cut in half or
a brown sheet cut in four pieces or a section of brown ruffle curtain
a needle and thread
different colored construction paper cut into little circles.
First take the white sheet and starch it until it is damp. Then fold the sheet back and forth to get the pleated look
Take one piece of the brown sheet and sew the ends onto the top of the white sheet.
Now cut a hole out for your head and arms to go through the brown sheet. Lastly, glue the little circles onto the brown sheet.
Now you have a cupcake with sprinkles!