Ice all 24 cupcakes

Using a food processor blitz the Tim Tams to a fine crumb (you can also use a rolling pin)

Place the cookie crumbs in a bowl, dip the large cupcake icing side down into the crumb to totally coat it, this will be your panda's tummy

Take the small cupcake, use a large choc drop to make the nose

Use 2 small choc drops for eyes 

Use the dark  gel icing to draw the mouth

Place a toothpick in the large cupcake, this will hold your small cupcake in place as the head

Once your small cupcake is in place the next step is ears and arms

Take the choc licorice log slice 2 thin slices (approx 2-3mm thick) and 2 pieces approx one inch long

The thin slices are placed on the head as ears

The two longer pieces are placed either side of the head as arms

Repeat until all the cupckaes are decorated