Turning a cupcake into a seat for a mermaid can only be accomplished with plenty of fondant frosting and a little creativity. Fondant is kind of like clay, only it is completely edible and tastes as sweet as the cupcakes that it goes on top of. To make the fondant mermaid, you will need fondant in six different colors, tylo glue to hold everything together (this can be made at home as well), pearl dragees to serve as accents and, of course, a host of tools to help make everything. It takes time and patience, but the (edible) results are worth it!
Source Bake Happy