Preheat oven to 350 degrees F. Add cupcake liners to cupcake pan and set aside.

In a large stand mixing bowl, combine butter and sugar on medium speed for about 30 seconds.

Add sour cream, vanilla and eggs and continue to mix on medium speed until fully incorporated.

In a separate bowl, combine flour, baking powder and salt.

Turn mixer speed to low and slowly add the dry ingredients to the wet until fully incorporated (careful not to overmix).

Scoop 3 Tbsp of cupcake mixture into each liner and bake for 20 minutes or until a toothpick interested in the middle comes out clean.

Once baked, transfer cupcakes to a rack and cool completely before frosting.

To make the frosting, add butter to a large stand mixing bowl and mix on high speed for 1 minute.

Turn speed to low and slowly add powdered sugar until mostly incorporated.

Pause to scrape the sides of the bowl, add marshmallow fluff and heavy cream.

Continue to mix on high speed for 1 - 2 minutes until a light and fluffy consistency has been achieved. Transfer frosting to a piping bag and set aside.

To decorate the cupcakes, use a black edible marker to draw eyes and mouth. Use orange food gel to create the nose.

To make a snowman hat, roll out the black fondant to a thin layer. Using the round end of a piping tip cut out small circles for the base. In your hand, roll a small amount into a ball and slightly press down to create the top of the hat.

When cupcakes have completely cooled, add frosting, marshmallow and hat.