For the cupcakes: heat the oven to 180°C (160° fan) 350°F gas 4. Place paper cups or cases in 10 bun tins.
Beat the marzipan, butter and sugar in a mixing bowl to a smooth paste.
Whisk in the eggs and milk gradually, whisking constantly until the mixture is smooth.
Gently fold in the almonds, flour and baking powder until well blended. Stir in the rosewater.
Spoon the mixture into the paper cases and bake for 20-25 minutes until risen and springy to the touch. Cool in the tin for 5 minutes, then place on a wire rack to cool completely.
For the roses: roll out the sugar paste thinly on a surface lightly dusted with icing sugar. Cut out 60 rounds.
Roll 1 round into a cone shape. Roll another round around the cone, gently pushing the two together so they stick. Pinch out the top of the rounds so they curl over slightly, to create a petal shape. Continue to wrap the sugarpaste rounds around the previous ones, pressing and pinching as before. Tweak out all the petals as you work, to look like a rose. Use 6 sugarpaste rounds for each rose.
Place the roses on top of the cakes.