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If you are covering the cupcakes with buttercream icing or ready-to-use canned decorator icing, the decorated cupcakes can be stored at room temperature for 2-3 days. If you need to make them further in advance, the cupcakes can be frozen, though intricate decorating designs don't always defrost very well, and boldly colored decorations sometimes bleed as the cupcakes defrost. You could do the basic icing of the cupcakes, then freeze them. Thaw and decorate a day or two before you plan to serve the cupcakes. Before adding the final decorations, make sure the cupcakes are completely defrosted.