Decorate cupcakes. Using spatula, ice tops of cupcakes smooth using medium brown icing. Reserve remaining icing.
Prepare decorating bag with coupler, tip 3 and remaining medium brown icing. Prepare second decorating bag with coupler, tip 233 and medium consistency chocolate icing.
Using chocolate icing with tip 233, use pull-out technique to pipe fur around outside edge of cupcakes.
Using medium brown icing with tip 3, use dot technique to pipe ears.
Switch chocolate icing bag to tip 2; pipe eyes and nose on each cupcake. Switch to tip 1; pipe whiskers.