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1
In a large bowl, cream butter and confectioners' sugar until light and fluffy. Beat in the egg and extracts. Combine the flour, baking soda and cream of tartar; gradually add to creamed mixture and mix well.
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2
Divide dough into thirds. Shape each into a ball, then flatten into a disk. Wrap in plastic and chill in the freezer for 15 minutes or until easy to handle.
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3
On a lightly floured surface, roll one portion of dough into a 10-in. circle. Turn a pie plate upside down over circle and cut around the edge with a knife; reserve scraps. Cut into eight wedges.
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4
Place wedges 2 in. apart on ungreased
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5
. Fold the tip of each wedge down. Tuck a scrap piece of dough (about a 1/2-in. ball) under the upper part of fold.
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6
Roll another portion of dough into a 10-in. circle. Cut in half; cut one-half into four wedges and the other half into eight wedges. Repeat forming Santas with the large wedges. Transfer small wedges to a
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7
; fold tips down, forming hats.
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8
Roll the remaining portion of dough into a 10-in. circle. Cut into 16 wedges. Transfer to
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9
; fold tips down.
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10
Bake at 350u00b0 for 10-13 minutes or until edges are lightly browned. Cool for 2 minutes. Remove from pans to wire racks to cool completely.
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11
In a large bowl, combine the confectioners' sugar, meringue powder and cream of tartar; add water. Beat on low speed just until combined. Beat on high for 4-5 minutes or until stiff peaks form.
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12
Tint icing with colors of your choice. (Keep unused icing covered at all times with a damp cloth. If necessary, beat again on high speed to restore texture.) Working with one cookie at a time, decorate with icing, attach a marshmallow to the tip of hat and finish with sprinkles and dragees as desired. Let stand until set. Store in an airtight container.
