Place the butter and cream cheese in a stand mixer bowl and using a whisk attachment, whisk until the butter and cream cheese mix is light and fluffy.
Add the salt and vanilla, and whip to combine.
Add the confectioner's sugar in batches and mix on low speed until all is combined. Scrape the sides to make sure the frosting is mixed properly.
Whip the frosting on medium high speed until light, fluffy and creamy.
Divide the frosting roughly into two, 1/2 portions (one generous 1/2 portion, and another portion just under one half).
Color the generous 1/2 of the frosting with red gel coloring. Transfer this frosting into a piping bag and set aside.
Divide the other 1/2 of frosting into 2 more portions. Color one portion with the flesh-colored gel coloring. Leave the rest white.Transfer each of these colored frosting portions into piping bags and set aside.
Cut the tips off the remaining piping bags and fit piping tips in each of these. You can place the frosting filled piping bags inside the piping tip bag as needed when decorating the cupcakes.
To decorate the cupcakes see instructions below (and the GIF).
Recipe from The Flavor Bender by Dini Kodippili
Santa Claus Cupcakes - Santa Claus Frosting Decorating tutorial https://www.theflavorbender.com/santa-claus-cupcakes-frosting-decorating/