The formal and traditional answer is makes, because the subject is the singular noun phrase receiving homemade cupcakes. In actual speech, and even sometimes in writing, many people say make, under the influence of the more recent plural noun cupcakes. I would recommend saying makes, but be prepared to hear make.

Verb makes third-person singular simple present indicative of make Green traffic lights look white to me, which makes them hard to distinguish from streetlights from far away.

grammatical number - Is it "makes" or "make" in this sentence ...

"Makes" is the third-person singular simple present tense of "make", so if a singular thing makes you mad, it repeatedly does so, or does so on an ongoing basis.

Should I use make or makes? - English Language Learners Stack Exchange

Which is correct: People with closed minds make terrible leaders? OR People with closed minds makes for terrible leaders?

Should I use make or makes in the following statement: Please explain why your experience and qualifications makes you the best candidate for this position

singular vs plural - Make or Makes within a sentence? - English ...

God never make a list; or God never makes a list I think it is the first one, but I'm not too sure. Which is correct? Or are either correct depending on context? (Does this line sound correct?) What are the grammatical rules behind the answer? (What about this?)