Unwrap all of the Reese's Peanut Butter Cups and count out your cookies.
Using a fine writing tip on your tube of frosting, pipe out three circles around the edges of the Reese's Peanut Butter cup. The goal is for excess to squeeze out slightly to resemble a ribbon around the hat. Don't put any in the middle because it will drip out through the hole of the cookie.
Press Reese's Peanut Butter Cup down on the bottom (chocolate covered side) of the fudge stripe cookie. Allow frosting to seep out slightly.
Shake sprinkles or sparkling sugar on wet frosting, tapping off excess.
Dab a bit of frosting on one side of a Reese's Pieces and attach to the brim to make a buckle.
If you've tried this recipe, please come back and let us know!
*Freezing the Reese's Peanut Butter cups for 15 minutes before handling helps the wrapping come off easier.