1 package refrigerated sugar cookie dough or 1 batch homemade sugar cookie dough
Cookie Icing in white, red, blue and green
Black decorating gel
12 marshmallows
Chocolate sprinkles
Orange sprinkles
Mini rainbow chips
Roll out the cookie dough and cut it into 12 round cookies.
Bake the cookies as directed on the package, remove from the oven, and transfer to a wire rack to cool completely.
Use a bit of the white icing to attach two chocolate sprinkles to each marshmallow for eyes.
Attach 1 orange sprinkle to each marshmallow for the nose with white icing.
Use a bit of white icing to attach a black mini rainbow chip to each marshmallow to form a mouth.
Use white cookie icing to form puddles on the top of each cooled cookie. Outline the edge of a puddle, and fill in with more whiting icing.
Put a marshmallow with a face on each of the cookie puddles before the icing dries.
Make tree branch arms and fingers by piping a line of black decorating gel onto the cookies coming out from the marshmallows.
Pipe blue, red, or green icing around the base of each marshmallow to make a scarf.
Affix 3 rainbow chips in front of each marshmallow to make buttons.
Let the cookies stand for at least one hour before serving.