MELTED SNOWMAN COOKIE

Steps:

• Preheat oven to 350 degrees F (175 degrees C).
• Beat butter in a bowl using an electric mixer until fluffy, about 2 minutes. Beat white sugar, baking powder, and salt into butter until just combined. Beat egg, milk, and vanilla extract into butter-sugar mixture; add flour and mix until dough is just combined. Cover bowl with plastic wrap and refrigerate until dough is slightly chilled, about 10 minutes.
• Scoop dough into balls slightly larger than golf balls; flatten into cookies. Arrange cookies on a baking sheet.
• Bake in the preheated oven until edges are golden brown, 10 to 20 minutes. Cool on baking sheet for about 5 minutes before transferring to a wire rack to cool completely, at least 30 minutes.
• Butter a microwave-safe plate. Place marshmallows on the prepared plate.
• Microwave marshmallows until slightly puffed, 10 to 15 seconds. Gently press marshmallows until bottoms slightly ooze.
• Whisk confectioners' sugar and water together in a bowl until icing is slightly thicker than drizzle-consistency. Pour icing over cookies so it runs over the edges, reserving about 1 tablespoon.
• Melt chocolate chips in a microwave-safe glass or ceramic bowl, about 30 seconds. Pour melted chocolate into a piping bag with a small tip or a plastic bag with a corner snipped.
• Press 1 marshmallow close to an edge of each cookie to be the snowman's head. Draw 'stick arms' onto the icing using the melted chocolate.
• Divide the reserved 1 tablespoon icing into 2 small bowls. Mix red food coloring into 1 of the bowls and orange food coloring into the other bowl. Decorate the snowmen with scarves or ties using the red icing and yellow icing.