Universal Rubber Cutie

The Universal Rubber Cutie is a treasure in. It is actually a large, yellow. There are three of them found in Story Mode, one is found in the first sublevel of the Secluded Courtyard. The next one is found in the second sublevel of the Seafloor Resort near a Peckish Aristocrab. The final one is located in the Giant's Hearth. In the Dandori Challenges it can be found; once in the Test Tubs stage, twice in the Ice-Cross Course stage, one in the Planning Pools stage and one in the Trial of the Sage Leaf.

Secluded Courtyard
There is a Universal Rubber Cutie on the ground in the northwestern corner of sublevel 1 of the Secluded Courtyard. Upon approaching it, a horde of Skitter Leaves will fall from the sky, which should be dealt with before attempting to collect it. To collect this treasure, you must throw 10 Pikmin at it. They will need to cross a small body of water, so you must either have 10 Blue Pikmin collect it, or must command 5 Ice Pikmin to freeze the water.

Seafloor Resort
There is a Universal Rubber Cutie surrounded by iron fences in the northern side of sublevel 2 of the Seafloor Resort. To lower the iron fences, you must press the button in the northeastern corner of the sublevel. To do so, you must burst a hydro jelly which contains a climbing stick, meaning Ice Pikmin are mandatory to collect this treasure. Once the hydro jelly is burst, the Pikmin will climb the stick and land on the button, allowing you to throw 10 Pikmin at the treasure.

Giant's Hearth
There is a Universal Rubber Cutie in the the far east of the overworld, behind an Arachnode's web. To collect this treasure, you must first defeat the Arachnode, then throw 10 Pikmin at it.

Trivia

 * Olimar’s notes on the Universal Rubber Cutie are almost a direct copy of his notes for the Rubber Ugly (another rubber duck treasure) in, with some parts being rewritten to reflect the treasure's cuteness, as apposed to ugliness.