Spoon frosting into pastry bag fitted with a 1/4-inch star tip. Pipe cupcakes with frosting. Stack two mini cupcakes on their sides on top of each larger cupcake; secure with frosting. Use M&M's for buttons and earmuffs. Trim orange candy for nose. Use decorating icing to pipe face and earmuff band.
Divide taffy lengthwise into quarters for scarves. Snip ends to make fringe. Brush half of scarves with melted chocolate; set until stiff. Wrap a scarf around each snowman's neck, stiff end in back.