Frost the cupcake with blue frosting; dip the top into blue sugar crystals. Pipe white frosting onto the center of the cupcake into 1 1/2-inch oval for dive mask; attach green M&M's to mask for eyes. Use chocolate frosting to outline the mask and decorate the eyes. Attach a trimmed candy cane for the snorkel and flat white decors for bubbles. Attach a Goldfish cracker and pipe an eye on the fish.
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