1. Add a thin layer of blue or gray frosting to the top of the whole cupcake. Add a dollop of frosting toward the middle of the cake to hold the muzzle in place.
2. Cut a marshmallow in half. Arrange the marshmallow on lower section of the cupcake, cut edge side in the icing to act as the muzzle. Cut the remaining marshmallow half into two triangles for ears; set aside.
3. Using a small spatula, frost the top of marshmallow with a layer of blue frosting, blending it into the base layer accordingly.
4. Transfer the remaining frosting into a piping bag fitted with a #12 star top.
5. Place marshmallow triangle ears on the edge of cupcake. Pipe frosting in vertical lines on all sides of the marshmallow ears.
6. Fit a second piping bag with a #12 or #14 star tip. Fill with the vanilla frosting. Pipe frosting in vertical lines for a “beard”, and tufts of hair between the ears. Pipe 2 dots of vanilla frosting for the whites of the eyes, then add two mini jelly beans or candies on top of the white as the pupils. Repeat the same action for the nose, adding a red jelly bean nose. Slip the second red candy under the beard for the tongue.