Top-Hat Snowmen Cookies

1. In a large mixing bowl beat butter with an electric mixer on medium to high speed for 30 seconds. Add sugar, baking powder, and salt. Beat until combined, scraping sides of bowl occasionally. Beat in eggs, milk, vanilla, and almond extract until combined. Beat in the ground almonds and as much of the flour as you can with the mixer. Using a wooden spoon, stir in any remaining flour. Divide dough in half. Cover and chill dough about 2 hours or until easy to handle.

2. Preheat oven to 350°F. On a lightly floured surface, roll half the dough at a time to 1/8-inch thickness. Using a 1-1/2-inch round cookie cutter and a 2-inch square cookie cutter, cut dough into an equal number of circles and squares. Form a hat shape from each square cutout by cutting a 1/2 ×1-3/8-inch rectangle off each side edge; reserve for scarf pieces. Cut a 1/2-×1-inch rectangle off the top of the hat; cut two notches in the center of the rec-tangle to make a bow tie. For each snowman, place a circle cutout on an ungreased cookie sheet for head. Tuck the two1/2 ×1-3/8-inch scarf pieces at an angle under head. Position top hat and bow tie on head.

3. Bake for 7 to 9 minutes or until edges are light brown. Transfer cookies to a wire rack, taking care not to break off pieces when moving cookies to a wire rack. Let cool.

To decorate:

1. Outline and flood hats with glaze-consistency black-tinted Royal Icing; sprinkle with black colored sugar. Outline and flood faces with glaze-consistency white Royal Icing and bow ties and scarves with glaze-consistency red-tinted Royal Icing. Decorate scarves with small red and green confetti sprinkles. Using a decorating bag fitted with a small round tip, pipe dots of frosting-consistency black icing into smiles. Cut orange gumdrops or other orange candies into small triangles and insert pieces into icing for noses.

Royal Icing

1. In a large mixing bowl stir together the powdered sugar, meringue powder, and cream of tartar. Add the water and vanilla. Beat with an electric mixer on low speed until combined; beat on high speed for 7 to 10 minutes or until icing is very stiff. If not using right away, cover bowl with a damp paper towel and cover paper towel with plastic wrap; chill for up to 48 hours.

To Store:

Layer cookies between sheets of waxed paper in an airtight container; cover. Store at room temperature for up to 3 days or freeze for up to 3 months.

**Tip:

Meringue powder is a mixture of pasteurized dried egg whites, sugar, and edible gums. Look for it in the baking aisle of your supermarket or at a specialty food store.