Directions: Bake the cupcakes (in cupcake liners) according to package directions. Cool the cupcakes thoroughly before frosting and decorating.
Cut the round fudge-mint cookies into halves, allowing 3 pieces per penguin. Place atop the cupcakes as shown. Cut and shape the piece of dried fruit into three triangles, two of them a bit larger ~ use the smaller piece for the penguin's beak and the two larger for the feet.
To affix the M & M's as eyes. place a dot of white frosting and stick the candy to it, moving it around so that the "white" of the eye shows around the brown.
All you need is a friend, a glass of milk, and a book on penguins to read (or listen to) as you enjoy your PENGUIN CUPCAKES.