To make the cookies, preheat oven to 375 degrees.

Mix all the dry ingredients in a medium bowl and set aside.

In a large bowl cream the butter, sugar, vanilla extract, and eggs. Cream 3-5 minutes till light and fluffy. Add the flour mixture and beat till just combined. Chill for at least an hour in the refrigerator.

Sprinkle sugar on the counter and roll the dough till about the thickness of a half dollar coin. Use a round cutter to cut out the cookies. Place the cookies on a parchment lined baking tray.

Bake for 9-11 minutes or until the edges were slightly brown and center is barely set. Cool completely before icing.

Beat all the royal icing ingredients until icing forms peaks (7-10 minutes). Let it sit for 15 - 30 minutes to let air bubbles rise naturally or gently stir the top to release air before dying.

Arrange cookies just apart on parchment paper. Spread icing on each cookie allowing the icing to drip over edge to look like melting snow. Split the remaining icing into two piping bags, dye one orange and one black, set aside.

Add a marshmallow on each cookie while icing is still wet.

Decorate the cookies with the black royal icing for eyes and arms, orange royal icing for carrots noses, M&M's for buttons, and licorice for a scarf.

Sprinkle the cookies with sugar crystals for a snowy effect. Wait about 2 hours for the frosting to set and enjoy!