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This is a really easy treat.
What you'll need:
24 chocolate wafer cookies
24 Hershey kisses
1 tube of orange decorating icing
1. Unwrap the Hershey kisses.
2. With the orange frosting, squeeze a dime size portion in the center of each cookie.
3. Place a Hershey Kiss on the icing.
4. Complete the hats by piping some frosting around the base of each kiss to resemble a small square buckle.