It looks like parchment to me. My rice paper does not fold that well.
Thanks Cindm. That's what I thought.
Parchment! They come in many sizes. If you go to Webstarauntstore.com, they have red, brown and white in a couple sizes. I love using them, because they can make any cupcake look super fancy!
They're also known as Tulip Cupcake/Muffin Wrappers
Tulip cups are available for purchase in many retail stores and online, but it's a lot cheaper to make your own. Cut large squares of parchment and fold/fit into your cupcake pan. Keep trimming until the desired size and use it as a template.
My experience with this type of cup is, if they don't fit snugly into your muffin pan, they will spread open and batter gets into the folds. If you buy some that are smaller than your muffin pan cups, I suggest pressing them along the bottom and sides so they fit snugly before adding batter.