Pipe tip 3 dot eyes (pat smooth with finger dipped in cornstarch), outline eyelashes and mouth. Add tip 3 dot pupils and pipe-in tooth (pat smooth). Pipe tip 12 pull-out dot nose. For hair, cut 1 - 2 1/2 in. pieces of licorice; attach with icing. For hands and brim, roll out spice drops on surface sprinkled with sugar. Cut hands with scissors; cut a 2 1/4 in. circle for hat brim with knife. For top of hat, roll spice drop to a point; trim off a portion of bottom. Insert hands on arms; attach hat to brim with icing. Pipe tip 47 smooth side up hat band and tip 5 outline buckle. Attach hat to head.