Start with a twinkie, frosting, a cupcake and smarties. Oh, and black can icing, but that isn't in the picture.
Then put frosting on the cupcake and cut the twinkie in half and plop it down on top of the cupcake.
Then I decorated those little guys as quick as I could since the party was starting in like 15 minutes. Yup, that is about it. I was inspired by this website: