rotate canvas
crop
brightness/contrast
USM
clone
channel mixer to make cupcakes b/w, brought back the floral
dodge & burn floral
sharpen / fade sharpen 40%
save for web
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This is like one of optical illusions. The cupcake papers at first glance appear to be sitting on the bottom (or flat) side, like you're looking at them from under a piece of glass. Actually, it still looks that way even after a minute or two. :D Clever use of props on this. Good job of lighting it as well. Best of luck to you in the challenge.