Crochet with the white yarn. Stuff a little.
Rnd 1. 6 sc in MR
Rnd 2. 6 inc (12)
Rnd 3. (3sc,inc)*3 (15)
Rnd 4. 15 sc
Rnd 5. (3sc,dec)*3 (12)
Rnd 6. 12 sc
Rnd 7. 6 dec (6)
Fasten off and cut the yarn, leaving a tail for sewing.
Sew the arms to the sides of the head between rounds 16-17.
Curls (5 pieces)
Make 37 chain and crochet on it, starting in the second chain from the hook:
(2 hdc, inc hdc)*12 (48)
Fasten off and cut the yarn, leaving a tail for sewing.
Sew the curls to the head behind the horn.
Embroidering
Using the black thread embroider the eyes in round 21 of the head and the mouth in round 19.
If you want, you can color the cheeks with a pink blush.
Your cute crochet unicorn cupcake is ready.