Use medium round cut-out to cut cookies for head; bake and cool.
Ice cookie smooth in black icing. Form hat shape from red fondant. Attach hat to head with icing and let dry overnight.
Bake and cool cupcakes. Ice cupcake smooth and use tip 9 to build up tummy area (smooth with finger dipped in cornstarch). For feet, roll yellow fondant 1/8 in. thick and use large opening end of tip 366 to cut circle. Cut circle in half and let dry overnight on surface dusted with cornstarch. Attach lollipop stick to back of cookie with melted candy; let set. Insert cookie into cupcake; trim lollipop stick if needed. Use tip 2 and black icing to pipe dot eyes. Use tip 2 and white icing to pipe fur and pom pom on hat. Form beak with yellow fondant and attach with melted candy.
For scarf, roll out red fondant 1/8 in. thick x 1/4 in. wide and 6 in. long. Wrap around neck; trim to desired length. Cut fringe with craft knife.