Look what I found on Confessions of a Cookbook Queen:
That is a cupcake topper for a cupcake. And unlike other cupcake shaped cupcake toppers I have seen, this one is edible. And by edible I don't mean it won't kill you if you eat it (like fondant) but really good edible. Because that little cupcake is made out of a mini Reese's cup.
You can check out her tutorial HERE.