The term 'TOPS, AS CUPCAKES' can be solved by the crossword answer ICES, which is a four-letter word. ICES is a plural noun that refers to frozen desserts, such as ice cream, sorbet, and sherbet. It is often used to describe cupcakes that have been decorated with frosting or other toppings. Therefore, the term 'TOPS, AS CUPCAKES' can be interpreted as a reference to the frozen desserts that are used to decorate cupcakes.