Ice leotard and ballet shoes smooth with spatula. Using tip 3, outline mouth; pipe-in eyes and nose. Smooth with finger dipped in cornstarch. Cover bear with tip 233 pull-out fur.
Attach Tuk-N-Ruffle in a double row around bear, securing with dots of icing. Pipe tip 3 bead border around top edge. Make bow: Cut two 8 in. lengths of Tuk-N-Ruffle. Gather the edges and sew together at center. Position in front of ear, securing with icing. Add tip 3 dot at center of bow.