Here's a tutorial on how to make a cupcake stand. It looks like they glued rose leaves on the stand, place the cup cakes on and filled in the spaces iwth roses. Its very pretty. Good luck.
http://www.cakejournal.com/2007/06/how-to-make-cake-stand-for-cupcakes-or.html
The roses in your picture look like they are fondant. They take a bit longer to make, but can be made ahead of time and will look more like the real roses.
Buttercream roses are yummier, for sure, but won't look quite as realistic. I would use tip 103 or 104 for buttercream roses, but you can play with them to get the effect you want.
tip 101 would probably be a good cupcake size rose. They would be much faster than fondant roses. However, the fondant roses would look more elegant. I think it depends on how much money they want to spend and/or how much time you want to spend.
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