To make the squirrels head, make a smaller cone shape with the darker brown icing, roll 2 small lighter brown balls for the eyes and a larger light brown ball for its ‘muzzle’ and attach using water again. Make the nose using darker icing shaped into a triangle, and 2 small triangles for the ears, fix all of these on with water. To make the squirrels tail, roll out some icing and make a sausage shape, roll it up onto itself to make an S shape, affix with water to your squirrel.