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 of a paper cupcake holder, iron it until it is stiff and then sew the two ends of the white sheet together.
Take one piece of the brown sheet and sew the ends onto the top of the white sheet.
Now you have a cupcake with sprinkles!