I did mine just a little different. When you're trying to get a whole bunch done and you have lots of help from little hands, you tend to take shortcuts.
You will need a cake mix, yellow sugar, something to use for the beaks (I used sprinkles that were shaped like Tigger), chocolate chips, (icing and food color not shown). My picture shows white cake mix, but I actually used yellow for my cupcakes. Use whatever mix you like, or if you're ambicious make cupcakes from scratch.
I made mini cupcakes because I figured the kids from daycare really didn't need that much sugar.
I took my canned icing, and colored it yellow. Then, I dipped each cupcake in the icing. After that, each cupcake was dipped in the yellow sugar.
Bird On a Cake used orange icing for her beaks, but to save time I just used something I had on hand. Also, this made is easier for little hands to help. We had an assembly line going, and the cupcakes were finished fairly quickly.