Pipe Tip 102 ruffle on apron and add ribbon tie at back. Add Tip 2 dots on apron. Prepare a parchment bag fitted with a star tip and filled with a small amount of icing. Position decorating bag, securing with additional icing if necessary. Overpipe hands using Tip 4 for outlines, fill in with Tip 16 stars.
Hot glue ends together to form circular band.
Fold in edges of tulle circle to form a puff and glue edges to inside of band. Arrange cakes, position hat. Wilton products can be found in craft, department, party and specialty stores.