Tint 1 cup of the Creamy White Frosting blue with food coloring. Tint the remaining 1 cup frosting green with food coloring. Place frostings in separate resealable plastic bags and snip off a small piece from one corner of each bag. Pipe small mounds of frosting onto cupcakes, alternating colors. Use a thin metal spatula to swirl colors together. Set aside six of the cupcakes for plain sea cupcakes without turtles.
For turtle cupcakes, sprinkle some brown sugar onto the tops of the remaining six frosted cupcakes. Split sandwich cookies; discard filling. Place a cookie half on the center of each brown sugar-topped cupcake. Tuck five gumdrop halves under the edge of each cookie half for a head and four feet. (If necessary, flatten the gumdrop halves.) Pipe blue and green designs onto the cookies for shell plates. Sprinkle with colored sugar. Pipe blue eyes onto the turtles heads. Use black icing to pipe pupils onto the eyes. Insert licorice pieces into frosting for tails. Makes 12 (2-1/2 inch) cupcakes.
Creamy White Frosting
In a large mixing bowl beat shortening, vanilla, and almond extract with an electric mixer on medium speed for 30 seconds. Gradually add 2 cups of the powdered sugar, beating well. Add 2 tablespoons of the milk. Gradually beat in remaining powdered sugar. Gradually add milk until frosting reaches a spreading consistency. Makes about 3 cups.