NOTE: I make the twirl frosting with the same ingredients, just halving what I do to each half. If you do not want to do that, you can just make the orange flavored one.
With hand or stand mixer, cream the cream cheese until smooth.
Add in butter 2 tbsp at a time, until smooth.
Add salt
Add sifted powdered sugar in about 3 or 4 batches until the frosting reaches your desired thickness for piping.
Add in powdered sugar 1 cup at a time until you reach your desired thickness. (or go down to smaller amounts if you think you are close and don't need a whole cup more). Don't over-mix or it can get too soft. If it does, just put it in the fridge until it firms up.
You will now stop and take out approx half of the frosting and put in a piping bag. Now continue on with the half that is remaining.
Add ½ of the box of dry orange gelatin powder, and the orange emulsion/extract, and mix until incorporated. Pipe the remaining orange frosting into a piping bag. You will now have 2 bags. A cream cheese frosting and an orange frosting.
Put both of the bags into one single piping bag with the tip of your choice. Once you pipe this onto your cupcakes you will get a swirl effect.
Pipe unto your cooled cupcakes and enjoy! Makes enough frosting to to top off all 20 - 24 of your cupcakes.
I make Royal Icing Transfers to add to the top. Little orange slices. They are so cute!! I have added a free downloadable to my site that you can printout and use if you like!