1Heat oven to 350°F (325°F for dark or nonstick pans). Place paper baking cup in each of 24 regular-size muffin cups. Make and bake cake mix as directed on box for 24 cupcakes. Cool in pans 10 minutes. Remove from pans to cooling racks. Cool completely, about 30 minutes.
2Stir 15 drops food color into frosting until bright yellow. Frost cupcakes.
3Lightly sprinkle powdered sugar on work surface and rolling pin. Roll 4 gumdrops at a time into flat ovals about 1/8 inch thick. Cut thin sliver off top and bottom of each oval to make rectangles. Cut each rectangle in half crosswise to make 2 squares; cut each square diagonally in half to make 2 triangles.
4Arrange 8 gumdrop triangles around edge of each cupcake for sun rays. Using small writing tip on black icing tube, pipe sunglasses on each cupcake. Using red gel, pipe smiling mouth on each cupcake. Refrigerate until ready to serve. Store covered in refrigerator.