COEUR d'ALENE - Just in time to begin testing everyone in Coeur d'Alene's willpower, Frosted Cupcakes, a specialty retail cupcake shop, opens Friday on Sherman Avenue.

Frosted is the creation of owners Jennifer Tarr, 33, and Daria Brown, 36, who say cupcakes are the newest rage in tiny temptations. Their shop opens Friday, at 424 E. Sherman Ave., inside the Old City Hall building.

Frosted has more than 30 different cupcakes with daily rotating specials. Tarr said the cupcakes are all her recipes, and will be made at a separate location.

Inside, the shop has a 1950s French theme, with oldies music playing in the background. The shop has about 500 square feet of space, and one employee, though they are looking to hire another person.

"We wanted to create a business that was upbeat and fun, and what could be more fun than cupcakes?" said Tarr.

The Frosted Cupcake ladies think of cupcakes as stylish comfort food.

"Cupcakes are small enough to be a tiny temptation that everyone can indulgence in," said Tarr, of Coeur d'Alene. "Right now, cupcakes are one of the hottest treats around in Los Angeles, New York and Chicago. Our goal is to put Coeur d'Alene on the cupcake map."

"We are always open to exciting new flavor ideas too," Brown said.

According to Tarr, the cupcakes showcase a combination of flavors, with twists such as white chocolate and fresh raspberries (Raspberry Heaven), Italian tiramisu (TiramiSuper), mint and chocolate chip (PeppyMint Dream), Mexican chocolate and espresso (MexiCocoa) and Jen's secret carrot cake (Carrotismo).

Also, look for the bacon and maple cupcake (Good Morning Mabel), and a twist to that with banana cake and peanut butter filling (the Elvis).

There also will be standard flavors such as chocolate, white, red velvet and lemon.

"It has been so much fun creating these recipes," said Tarr. "We're taking a 'no-limits' approach to our flavors. As long as the cupcake is rich and delicious, any flavor is fair game."

Tarr said to watch out for Frosted's signature Cheesy NY NY. She said it is a cheesecake cupcake that is light and fluffy.

The shop also will be serving coffee, juice, milk and their own custom line of over 15 specialty tea blends.

Tarr and Brown, were already Coeur d'Alene business owners before starting Frosted. Tarr is an owner and operator of Computer Guru, and Brown as a partner at party supply store The Party's Here.

"We don't want to take ourselves too seriously, but we are definitely committed to offering a seriously good product with an amazing customer experience," Tarr said.

Brown said a portion of Frosted's business will come from special orders for cupcakes at private events, such as weddings, birthdays, business functions, charity events and others. Special signature packaging will be available for gift givers, she said.

The FROSTED concept began when Tarr had a desire to start a cheerful, happy business in addition to working on computers.

"The little kid in me is thrilled to be opening Frosted," she said.

After doing some research, Tarr recognized the growing popularity of cupcakes around the country and so she enlisted the help of her friend Brown.

Brown, a certified public accountant, was also quite aware of the need for a chic retail cupcake shop in our area, so she came on board.

"Cupcakes have gone upscale," Brown said, showing up at weddings in place of the traditional cake, at tea parties, at business meetings, at baby showers, and other special occasion events.

Many people trace the cupcake frenzy to an episode of HBO show "Sex and the City," in which characters Miranda Hobbes and Carrie Bradshaw snacked on pink-frosted cupcakes at New York's Magnolia Bakery.

Today, Magnolia sells 3,000 cupcakes per day with lines out the door, Tarr said.

Sprinkles of Beverly Hills, with several locations in the Los Angeles area, sells more than 1,000 cupcakes per day in its stores.

While it's open Friday, the shop is having a grand opening on April 22, Tarr said.

Frosted will be open Tuesday through Saturday 8 a.m. till the last cupcake is gone, probably 4 p.m. On Sunday, it will be open from 11 a.m. to 3 p.m.

The prices are $2.99 for a cupcake, or $1.25 for a mini-cupcake. A dozen cupcakes will be $29.99, or $12.99 for a dozen mini's.