Follow the piping as shown, these pictures are in order. This is piped using 1M Wilton tip (for roses)
So first, pipe for the base (looking like rainbow arch) almost to the center of cupcake as shown on first picture
Then pipe pulling buttercream down from the arch, looking almost like beard, as shown on the second picture
Now let's make the base for the ears. From the top of the cupcake, pull a little sharp piping half left and half right, as shown on third and fourth picture.
Then from the rainbow arch, on fifth picture, pipe a moustache
Lastly, on the sixth picture, between the ears area, pipe two lines of buttercream, pulling down to sides
Decorate cupcake with chocolate chips for eyes and mini m n ms for ears, nose and tongue