Frost cupcakes with any white frosting. You can add shredded coconut if you want it to look like fur.
Cheeks: 2 mini marshmellows
Nose: small jelly bean. I used Lifesaver brand jelly beans
Eyes: small dot of black decorator's gel
Ears: Cut a marshmellow on the diagonal. The inside part will be very sticky. Simply dip the sticky part in colored sugar.