Has anyone seen any embossing mats or stamps that are similar to the patterns on the hat and the second tier of this cake?  I can't seem to find anything even close.  

So sorry no one has any ideas for you:(  

I am not sure it is an embossing mat, it appears to be too irregular.  It could be a piece of jewelry (or two or three combined), the bottom tier could be a small, ornate picture frame.  You can use anything that is firm enough to imprint the fondant.  You could even use some of your lace or embellishment molds by making a gum paste or pastillage piece from the mold and allowing it to harden completely.  Once it is firm, you could use it to emboss the fondant.

Hope this gives you some ideas.

If you are unable to reply to this post, just start a new one with the same title with a # 2 on the end and we an get back to you.