Large sheet cake iced with buttercream. The "tiles" are starburst. The "towels" are fruit roll ups cut into the proper shape. The "inner tubes" are gummy life savers. Teddy grahams are decorated with icing bathing suits. The "beach balls" are sour candies and gum balls. The only inedible part of the cake is the toothpick umbrellas - but could be made with fondant ;)

See my other cakes at http://slicethecake.blogspot.com