I'd like to see how this all went down. A guy comes into the tattoo shop and says "I want a tattoo." The tattoo artist asks, "what do you want?" The guy says, "a cupcake taking a shit, but not in a gross way. Make it cute." Or did the guy just flip through the book of ideas and land on this one? Who knows. Either way, now he's stuck with this monstrosity on his leg forever. It's not appropriate for adults or children. It's just plain inappropriate.
Let's talk about cupcake biology for a second. Is the outer wrapping of a cupcake technically its pants? Does it have to peel the wrapping off to take a dookie? It seems like it would be painful. In this artist's depiction, the cupcake seems to have legs and trousers. I don't know if that's my favorite depiction of an anthropomorphic cupcake. I prefer mine legless. I've put a lot of thought into it.