To make the "Boo" cupcakes, the first step is to print or trace the letters "B" and "O". You can use my printable letter PDF with the letters as shown here or create your own, either using a word-processing program, store-bought stencils or your own artistic abilities.
If you're printing, it's best to use cardstock or some other heavy-weight paper.
Once printed, cut out the stencils. A sharp X-Acto knife is helpful, especially when cutting letters with curved edges.
An alternative would be to print the Microsoft Word document directly onto the paper you want to use for the cupcake toppers. This will save you a step, but be sure to cut inside the black lines so that aren't visible when you're done. You'll also need to add another "O" to the document.