1. Whisk the dry ingredients (flour, baking powder, and salt) together. Separately, cream the butter and sugar until light and fluffy. Beat in the eggs one at a time, followed by the vanilla. Gradually add the dry mixture until just combined.

2. Divide the dough in half, wrap each in plastic, and chill for at least one hour. Preheat your oven to three hundred fifty Fahrenheit.

3. Roll out the chilled dough to about one-quarter inch thickness. Use a large, round cookie cutter (three to four inches) to cut out shapes. Place on parchment-lined baking sheets and bake for eight to twelve minutes.

4. Remove cookies from the oven when the edges are just beginning to turn a pale golden color. Let them cool on the baking sheet for five minutes before transferring them to a wire rack to cool fully.

5. Whisk the powdered sugar, milk, and almond extract (if using) in a small bowl until smooth. The consistency should be thick but pourable.

6. Dip the flat bottom of each large marshmallow into the icing, then immediately place it toward the top edge of a cooled cookie.

7. Spoon one to two teaspoons of the remaining icing around the base of the marshmallow and let it “drip” slightly down the cookie to create the melted snow effect. Allow the icing to set for ten minutes.

8. Gently push two mini pretzel sticks into the marshmallow for arms. Add an orange sprinkle nose and use the black marker or icing to draw the eyes and a coal-dot mouth. Finally, place small sprinkles for buttons on the melted “puddle.”