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1
Using an offset spatula, spread frosting over each cupcake.
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2
Cupcakes can be refrigerated up to 3 days in airtight containers; bring to room temperature and top with caramel-dipped hazelnuts just before serving.
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3
Gently insert pointed end of a long wooden skewer into the side of each hazelnut.
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4
Place a cutting board along the edge of a counter-top; place newspaper on the floor, directly under cutting board.
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5
Prepare an ice-water bath.
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6
Heat sugar and the water in a heavy saucepan over medium heat, stirring occasionally, until sugar is dissolved and syrup is clear.
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7
Stop stirring; cook until syrup comes to a boil, washing down sides of pan with a wet pastry brush to prevent crystals from forming.
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8
Continue to boil, gently swirling occasionally, until medium amber.
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9
Plunge pan into ice bath to stop the cooking; let stand until thickened, about 10 minutes.
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10
(To test: Dip a skewer in caramel and lift a few inches; if a thick drip slowly forms and holds a string, the caramel is ready.)
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11
Dip a skewered hazelnut into caramel, letting excess drip back into pan.
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12
When dripping syrup becomes a thin string, secure opposite end of skewer under cutting board.
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13
Repeat with remaining hazelnuts.
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14
(If caramel hardens before all hazelnuts have been dipped, rewarm it over low heat.)
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15
Let stand until caramel string has hardened, about 5 minutes; break each string to desired length.
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16
Carefully remove skewers.
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17
Candied hazelnuts should be used the same day; store, uncovered, at room temperature until ready to serve cupcakes.