Bake cupcakes according to the directions on the box and let cool.

In a stand mixer with whisk attachment, pour in the heavy whipping cream. Turn mixer to a 2. Run for about two minutes and add powder sugar. Run for 2 minutes and increase speed every two minutes. Mixture will look like cool whip or whipped topping when ready. Place in piping bag and refrigerate.

In a small bowl add sprinkles. In another small bowl add water. Glue decorative balls to tops of straws. Roll donut holes in water and in sprinkles then place on foil to dry.

Slowly press straws through the donut holes and slide upward. If donut hole won't stay in place use a tad of melted chocolate or icing to hold it.

Pull icing out of fridge and decorate the top of the cupcakes. Place straw with ball into the cupcake. Serve.