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Trim block area off cake. Ice sides, drum and background areas smooth.
Lightly trace drum pattern on cake with toothpick; outline with tip 3. Ice bottom of foot smooth with spatula.
Outline bear with tip 3 and attach inverted cupcake hat with icing. Use tip 3 to outline hat and pipe-in nose, inside of ears, mouth and tongue (smooth with finger dipped in cornstarch).
Pipe tip 3 outline for eyes. Cover bear, hat and coat with tip 16 stars.
Make a small hole in ends of gumballs with craft knife and insert small lengths of licorice for drum sticks; position in hands and overpipe with tip 16 stars.
Add pull-out fringe on shoulder epaulettes and pom-pons on shoes with tip 16. Pipe tip 3 crisscross lines and dots on drum; attach licorice strap.
For bottom border pipe tip 8 blue balls alternating with tip 16 red/yellow stars. Pipe tip 16 Fleur de Lis on hat.