1-Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper to ensure even cooking and easy cleanup.

2-Dye half a cup of royal icing black using black food coloring and thin it to a 15-second consistency for piping details.

3-Thin the remaining white royal icing to a 10-second consistency and place it in a piping bag with a small tip.

4-Frost the sugar cookies generously with white icing, allowing it to drip over the edges to create a melting effect.

5-While the white icing is still wet, place half a marshmallow cut side down near the back/top of each cookie to form the snowman’s head.

6-Add M&M buttons or mini candies on the icing to decorate the snowman’s body.

7-Pipe or draw black stick arms extending from the snowman’s head area using the black icing or gel.

8-Let the cookies set for 20–30 minutes or until the icing dries partially.

9-Using black icing or an edible marker, draw two eyes and a surprised “O” mouth on the marshmallow to give the snowman a whimsical expression.

10-Attach a small orange sprinkle for the nose onto the marshmallow, using leftover white icing to help it adhere if needed.

11-Allow cookies to fully dry before serving.