When both firefighters are completely dry, pipe tip 12 helmet and form front and back bills with finger dipped in cornstarch. Pipe tip 12 ball on top of head and form into dome shape. Pipe tip 3 shield on front of hat (smooth with finger dipped in cornstarch). Pipe tip 3 lines and button on top of helmet. Pipe tip 3 hair, tip 2 eyes and nose, tip 1 mouth.