Begin by creaming 3/4 cup of unsalted butter and 1/2 cup of full-fat cream cheese in a large mixing bowl until smooth and fluffy, which should take about 2-3 minutes. Gradually add in 1 1/2 cups of granulated sugar along with 1 large egg and 2 teaspoons of vanilla extract, mixing until all the ingredients are well combined and creamy.

In a separate bowl, whisk together 3 cups of all-purpose flour, 1 tablespoon of cornstarch, 1/2 teaspoon of baking powder, and 1/2 teaspoon of fine salt until uniform. Gradually mix these dry ingredients into the wet mixture until just combined. Be careful not to overwork the dough.

Once your dough is combined, divide it into two equal halves and wrap each half tightly in plastic wrap. Place the wrapped dough in the refrigerator for at least 2 hours to chill, or pop it into the freezer for a quicker 30-minute chill.

After the dough has chilled, preheat your oven to 350°F (175°C) and cover your baking sheets with parchment paper.

Sprinkle your working surface with a little flour, then remove one half of the chilled dough from the fridge. Roll it out to about 1/3 inch thick with a rolling pin and use round cookie cutters to cut out desired shapes for your snowman cookies.

Transfer the shapes to the prepared baking sheets, leaving space between each cookie. Chill the cutouts in the refrigerator for an additional 15 minutes, or place them in the freezer for 5 minutes.

Place the baking sheets in the preheated oven and bake the cookies for 12-14 minutes, or until the edges are just set but the centers appear slightly soft.

In a large bowl, beat 1 cup of unsalted butter until creamy. Gradually add in 3 1/2 cups of powdered sugar, along with 1/4 cup of heavy whipping cream and 2 teaspoons of vanilla extract. Mix until the frosting reaches a spreadable consistency.

Spread a generous layer of buttercream frosting on top of each cooled snowman cookie. Dip the frosted cookies into 1 cup of coarse sanding sugar and add round black sprinkles to create adorable facial features before serving.