Preheat oven to 350 degrees.

Line the cupcake tins with paper liners.

Sift flour, baking powder, salt, and baking soda together in a bowl.

With a mixer, beat butter on high for 30 seconds.

Add sugar and vanilla extract to the butter and beat until well combined.

Add egg whites, and then eggs one at a time, beating well after each addition.

Alternate adding the flour mixture and buttermilk to the butter mixture, beating on low speed until everything is mixed together.

Add 1/3 cup flour mixture to the wet mixture followed by adding 1/3 cup of the buttermilk; add 1/3 cup flour mixture again then add 1/3 cup buttermilk mix on low speed; add 1/3 cup of flour and add the rest of 1/3 cup of buttermilk mix in low speed until thoroughly blended.

Bake at 350 degrees for 20-25 minutes or until an inserted cupcake comes out clean.

Allow to cool in the cupcake tin for 10 minutes.

Remove the cupcakes from the cupcake tin and completely cool on a wire rack.

Cream the butter and powder sugar until it looks light and creamy.

If it doesn’t cream add several drops of the heavy whipping cream.

Test to see if the frosting can form and hold a stiff peak.

If not add more powder sugar 1/2 cup at a time.

Test to make sure that the frosting can make and hold a stiff peak.

Divide the frosting into half. 1st bowl remains white while the 2nd bowl, add several drops of blue gel food colouring while making sure it is an ocean blue colour than stir to mix well.

Scoop the white frosting into a pastry bag with a large frosting tip. Scoop the blue frosting into the same pastry bag and twist the open end of the pastry bag to push the frosting to the tip. You may want to test this out to make sure that the frosting comes out with both the blue and white frosting at the same time.

Frost the cupcakes by starting at the outer edge of the cupcake in a circle until you reach the centre of the cupcake.

Fins: Cut the green (orange slice) candy into two pieces. The top piece will be the front fins while the thicker piece is the hind fin.

Place the turtle into the cupcake frosting to hold it in place.