This is the second amazing Avengers-themed cupcake by Ant of Nerdache Cakes. She writes:
Fun Fact: Thor’s helmet actually beat Loki’s helmet record! Loki’s helmet was made from 24 odd fondant pieces to create it, while Thor’s helmet took 56! Mjolnir is made from one solid rectangle of fondant and carved out to create that hammer shape.
(via Nerdache Cakes)