Halve 6 of the brown M&M’s. Put a dab of the frosting on the cut side of each piece and place 2 pieces at the top of each cookie, between the layers, to form the ears.
Put a small dab of the frosting on the back of each candy button and place 2 buttons ½ inch from the top of each cookie to form the eyes.
Halve the red M&M’s. Put a small dab of the frosting on the cut side of each piece and place 1 piece just below the eyes to form the nose.
Put a small dab of the frosting on each remaining brown M&M’s and place 2 pieces below the nose to form the cheeks. Halve the licorice candies. Put a small dab of the frosting on each piece and place 1 piece below the cheeks to form the tooth.
Frost the cupcakes. Cut the sour tape candy into 12 1-inch lengths. Using scissors or a paring knife, cut small slits a quarter of the way down each length to form the grass.
Using a paring knife, cut a large slit (¾ inch deep) in the top of each cupcake. Insert the groundhog into the slit and place 2 lengths of grass in the frosting. Sprinkle each cupcake with the sugar.