Chocolate wafers, frosting, and rolled fondant are all you need to make this cute creature's features.
For ears, make 2 small horizontal slits with a paring knife in opposite sides of 1 cupcake, just above paper liner, and then partially insert a wafer into each slit. Frost cupcake and wafers. Repeat, reserving remaining frosting.
Roll fondant to a 1/8-inch thickness. For each cupcake, cut out 1 round at 2 inches and 2 rounds at 7/8 inch; cut a straight edge on each 7/8-inch round. Using flower-shaped cutter, cut out 1 flower from fondant; cut off 2 petals, creating straight edges. For eyes, press the 2 petal pieces at top of each cupcake. For mouth, overlap bottom of eyes with 2-inch round. Place the 7/8-inch rounds on ears, straight sides in. Pipe pupils, nose, and mouth with reserved frosting, above.