Melt the 1/4 c of chocolate and pour into the piping bag.
Cut the tip of the piping bag. This chocolate will be used a glue.
Using the melted chocolate, pipe on a small dollop of melted chocolate onto the back of the solid piece of chocolate.
Place chocolate onto the lower middle part of the marshmallow. This is the bears mouth.
Pipe on a small dot onto two eyes and place them above the mouth.
Pipe on a small dot onto the m&m and place it on the middle of the chocolate piece. This is the bears nose.
Turn the bear on one side and pipe a line where an ear should go.
Place a mini marshmallow and hold it there for about 30 seconds.
Repeat the step with the other ear.
Repeat steps with remaining 23 marshmallows.
Once done, let sit for 10 minutes before enjoying in a cup of cocoa!