If you want to make these cupcakes look more professional, you could of course use rolled fondant and cut tombstones out of that but I found the chocolate covered digestive biscuits work really well, especially if you want your kids to have something easy to work with. To make writing “RIP” easier, you should get a few small piping bags. They work really well and they’re not at all expensive. Just go to your local baking shop and pick up a few. You could also just use box cake mix to make it easier, but if you want to make them from scratch, have a look at THIS recipe from South African Foodies.