Heat oven to 350°F (325°F for dark or nonstick pans). Place paper baking cup in each of 24 regular-size muffin cups. Make cake mix as directed on box, using water, oil and eggs. Divide batter among muffin cups. Bake 17 to 22 minutes or until toothpick inserted in centers comes out clean. Cool in pans 10 minutes; remove from pans to cooling racks. Cool completely, about 30 minutes.
Place coconut in resealable food-storage plastic bag. Add about 8 drops yellow liquid food color; seal bag and shake to mix. Frost cupcakes with white frosting. Top with yellow coconut. For eyes, add brown baking bits. Cut orange gumdrops to resemble beaks; place on cupcakes.