Cookies:

Cup of Yum
1. Cream together the butter, sugar, egg, milk and vanilla until smooth.
2. Add 2 cups flour, baking powder, and salt. If dough is super sticky, add up to 1/2 cup more flour until it forms a soft dough.
3. Divide the dough into two equal balls, wrap in plastic wrap and chill in refrigerator for at least an hour.
4. Remove dough from the refrigerator and allow dough to sit at room temperature until it is soft enough to roll out easily.
5. Preheat oven to 375°F.
6. Lightly flour working surface, then roll the dough out about 1/4" thick. Use a round cookie cutter that has been dipped in flour to cut out cookies. Place cut dough on ungreased baking sheet about 1" apart. Repeat until all dough has been cut into cookies.
7. Bake for 7-10 minutes, until the edges just start to brown.
8. Remove from oven and let sit on baking sheet for five minutes before transferring to cooling rack to cool completely.

Icing and garnish:

1. In a large, grease-free mixing bowl, sift the meringue powder and powdered sugar together.
2. Add 5 tablespoons of warm water and whisk with stand or hand held mixer on high for 10 minutes, or until icing is thick enough that it isn't runny, but not so thick that it won't slide on the cookie. Add a bit more water a little at a time if needed.
3. After cookies are completely cooled, use a spoon to drop a dollop of icing in the middle of the cookie, then carefully spread it out towards the edges to make it look "melted."
4. Top dollop of icing with a marshmallow for the snowman's head. Add black gel to some of the icing and pipe on arms and eyes. Then make orange icing for his carrot nose. Dress him up with mini M&M buttons and a licorice scarf!
5. Let the icing on the cookies harden completely (2+ hours) before eating.