Delicious chocolate cupcakes are always a good start.
Cut two triangular-shaped wedges off of each marshmallow
until you have 12 little pairs of ears. (Dont worry if they dont look perfectly neat, they will be covered with frosting.)
Cut a large wedge out of the center of 12 more marshmallows to create the mouth shape.
Cut small lengths of red fruit leather and press them over the mouth area. They will stick easily to the gummy inside of the marshmallow.
Using clean kitchen scissors, trim the fruit leather to fit the mouth shape of the marshmallow.
Pipe a few blobs of chocolate frosting onto each cupcake and attach the ears and mouth.
Dont they look like little cows at this point? :)
Using a pastry bag fitted with a V tip filled with chocolate frosting
cover the ears, and pipe a circle of fur around the outside edge of the cupcake.
Continue piping fur from the outside edge in towards the center, and up the snout until completely covered.
Finish up by placing M&Ms on top for the eyes and a black jelly bean for the nose. Using a pastry bag fitted with a small round tip and filled with vanilla frosting, pipe teeth around the edges of the mouth. Grrrr!