The complete instructions for making them are at this site, or you can get the actual magazine.  I'm just glad I have a subscription, or I'd have never seen them!  lol

http://www.parents.com/recipes/cooking/kid-friendly-food/decorate-playful-puppy-cupcakes/

Ears are rolled out Tootsie Rolls, tongues are rolled out Starburst, either strawberry (the lighter colored ones) or cherry (the darker ones).

They are a lot of fun to make, but are pretty time-consuming.  I was surprised how long it actually took to get them finished!