Ice the cupcakes. Put some of the crushed vanilla wafers on top of the icing to make sand. An easy way to do this is to put the crushed vanilla wafers in a bowl, turn over the iced cupcake and roll the frosted side in the crumbs, pressing slightly so that they stick.
With a pizza cutter, cut a fruit roll-up into a rectangle, just a little larger than the bear, so it looks like about a beach-towel size. Lay a Teddy Graham on his beach towel.
Take a thick kiwi slice and cut about 5 slits around your kiwi slice so that it looks like separate palm leaves. Cut from the edge of the kiwi just to the center. Don't cut into the white center of the kiwi!
Poke the pretzel stick part way through the center of the kiwi slice, but not all the way through to the other side. If the pretzel goes all the way through to the other side of the kiwi, your palm tree leave will not stay at the top of the tree!
After your tree is put together, stick it into the "sand" and lay your Teddy Graham under the shade of the tree.
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Notes
It's best to put put the tree together right before serving, since that is when the fruit will be freshest. Also, put the Teddy Graham on the fruit roll-up at the last minute, so he doesn't get soft:)