I saw this in a magazine and haven't yet tried it but it seemed easy enough. Fudge stripe cookie, stripe side down. Put a dollop of orange tinted canned vanilla frosting on top of the cookie. Put a small peanut butter cup upside down on the frosting and push down a bit so the frosting makes the band around the hat. Use a small (really, really small - I forget the name, but someone will remember - chicklet, maybe) piece of yellow colored square gum, as the buckle on the band. You're done!
