I made the butterfly out of royal icing. You need to use the flooding technique.

First draw the shape of the wings on a sheet and then stick it underneath a waxed paper. With a medium consistency royal icing, draw the wings using a tip number 2. Leave to dry.

Secondly, flood the wings using a very thin consistency. Before it dries out, add the dots. Leave it to dry completely.

Thirdly, make the body and attach the wings to it. The body can be either gumpaste or royal icing.

Hope this helps :)