SANTA'S STUFFED BELLY COOKIES

Steps:

• Preheat oven to 350°. Cream butter and sugar until light and fluffy. Beat in eggs and extracts. In another bowl, whisk flour, baking powder and salt; gradually beat into creamed mixture. Divide dough into quarters. Shape each into a disk; wrap in plastic. Refrigerate until firm enough to roll, about 2 hours., On a lightly floured surface, roll each portion of dough to 1/4-in. thickness. Cut with a floured 4-in. round cutter. Using a floured 3-1/2-in. round cutter, cut centers out of three-fifths of the cookies to make window cookies. Reroll and use dough trimmings. Place solid and window cookies 2 in. apart on greased baking sheets. Bake until edges are firm, 8-10 minutes. Remove from pans to wire racks to cool completely., For royal icing, combine confectioners' sugar, water and meringue powder; beat on low speed just until blended. Beat on high until stiff peaks form, 4-5 minutes. Tint with red, white, black and gray food coloring. Keep unused icing covered at all times with a damp cloth. If necessary, beat again on high speed to restore texture., Frost half of solid cookies with red icing; using a pastry bag, pipe them with belts, buckles and trim. Pipe white icing around edges of window cookies and remaining solid cookies so they will adhere. On each solid cookie, layer three window cookies; fill opening with M&M's. Top with a red-frosted cookie. Repeat with remaining cookies. Let stand at room temperature several hours until frosting is dry and firm. Store in an airtight container.