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.
The subject must agree in number with its verb. This is the rule to be applied while deciding what to opt for. Thus, if a subject is singular, its verb must also be singular; if a subject is plural, its verb must also be plural. But, This is a case of a compound sentence (means made up of two or more parts. Two or more words can be compounded or linked by joining them with any of three words ...
"Makes sense" seems to have two meanings: that someone understands something or that something is logically sound. How did this phrase enter the english language? What are its origins? It looks like