Place icing into a piping bag and cut the tip, so there's about a 1/2" opening. Set aside. 

Use a sharp knife and a cutting board to cut the candy melts in quarters. 

Set donut holes onto a flat surface. Trim the bottom of the donut hole so it sits flat if needed. A bread knife works best.

Once you have found the flat side of your donut holes, cut about 1/3 off the top of each one. 

Pipe two round dollops of frosting onto each donut hole and place the top on the frosting.

Add a candy corn horn and candy melt ears.

Add unicorn sprinkles with a spoon. Repeat until you have 36 unicorns.