Set the cookies stripes down on a wax-paper-covered tray, spacing them well apart.
Melt the chocolate chips in a microwave or double boiler.
One at a time, stick a skewer into a marshmallow, dip the marshmallow into the melted chocolate, and promptly center it atop a cookie. Set the hats in refrigerator until the chocolate sets.
Using scissors, cut a 1/4-inch strip of white fruit chew and wrap it around the hat.
Pipe a yellow decorators' frosting buckle on the front of each hat.