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1
For the eggnog glaze: In a small bowl, combine sugar, eggnog and vanilla (if desired), adding eggnog a little at a time until glaze is of drizzling consistency. Set aside.
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2
For the cookies: Preheat the oven to 300 degrees (F). Get that 10 by 15-inch rimmed baking sheet of yours out - or use your favorite cookie sheet. Line it with parchment paper, and set aside.
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3
In a medium bowl, mix together the flour, baking powder, nutmeg, cinnamon, and salt. Set aside.
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4
In a large mixing bowl, combine the butter and sugars, and mix until the butter-sugar mixture is a light and fluffy consistency (also known as creamed). Add the egg nog and vanilla extract and mix until they are incorporated into the butter-sugar mixture, then add the egg yolks, and mix until they are just incorporated.
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5
Add the dry ingredients to the creamed concoction, mixing on low speed if using a mixer, and mix just until the dry ingredients have been blended into the wet.
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6
Scoop out a tablespoon of dough per cookie, and place it on the parchment-lined baking sheet. Place the dough mounds at least 1-inch apart from one another on the sheet, place cookies into the oven, and bake until the edges are golden brown, 20 to 22 minutes.
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7
Allow the cookies to cool slightly on the baking sheet, then transfer them to a cooling rack. If continuing on to glaze, allow the cookies to cool completely before glazing, as the glaze will melt if applied to warm cookies (though it would give a good excuse to eat a cookie right away).
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8
The cookies will keep for up to 5 days if they're sealed away in an airtight container.
