Preheat your oven to 350°F (175°C) and prepare a baking sheet lined with parchment paper. Roll out your sugar cookie dough and cut it into desired shapes. Bake for 10-12 minutes or until lightly golden. Let cool completely.

Spread white cookie icing over each cookie, allowing drips for a melted effect. Let the icing set slightly (about 10 minutes).

Press halved marshmallows into the center of each iced cookie as the snowman's head.

Use black icing or melted chocolate to create eyes and a mouth. Place an orange jimmy for the carrot nose.

Press mini M&Ms onto each cookie body as buttons and sprinkle chocolate jimmies for arms.

Let the cookies set for about 30 minutes, then serve or store in an airtight container.