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.
singular vs plural - Make or Makes within a sentence? - English ...
"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
grammaticality - Is it "make" or "makes" in this sentence? - English ...
Thank you! That makes sense. I must have heard people use it incorrectly so much that the correct way sounds strange. I will use your suggested sentence as well. I appreciate your help!
tense - Do I use "makes" or "make" in this sentence? - English Language ...
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
To make for is an idiom with several different meanings. In the context of this question, the approximate meaning is 'to produce', 'to represent' or 'to constitute': Raw earthworms make for grim eating = Raw earthworms represent an unpleasant kind of food Dobermans make for great guard dogs = Dobermans have the qualities needed to make them great guard dogs Sowing camomile in your lawn makes ...