1-First Step: Prepare the cookie dough Mix dry ingredients: whisk 2 1/2 cups flour, 1 tsp baking powder, and 1/2 tsp salt in a bowl. Beat 1 cup softened unsalted butter and 1 cup sugar until fluffy, about 2 minutes. Add 1 egg and 1 tsp vanilla, mix well. Gradually incorporate dry mix until a soft dough forms. For gluten-free, use certified blend here. Chill dough 30 minutes if sticky.

2-Second Step: Bake the cookies Scoop dough into 3-4 inch rounds on parchment-lined sheets, spacing 2 inches apart. Flatten slightly with palm. Bake 8-10 minutes until edges turn light golden. Centers stay pale for softness. Cool on sheets 5 minutes, then transfer to racks. Yields 24 cookies. Vegan tip: Use vegan egg replacer.

3-Third Step: Make royal icing Combine 4 cups powdered sugar, 3 tbsp meringue powder, and 6 tbsp warm water in a mixer. Beat on high 7 minutes until stiff peaks form. Divide: thin half with 1-2 tsp water for flooding. Keep thick portion for details. Add black food gel to small batch for hat and arms. Vegan: Whip 3 tbsp aquafaba instead.

4-Fourth Step: Pipe the melted base On cooled cookies, pipe a large white puddle with thinned icing using a piping bag. Cover most of cookie, leaving space for face. Let set 10 minutes. This creates the signature melt effect. Work in batches to avoid drying out icing.

5-Fifth Step: Add snowman features Place snowman head: two mini chocolate chips for eyes, orange candy nose, three mini marshmallows for buttons. Pipe black icing mouth and twig arms. For hat, pipe black top hat or use fondant. Pretzel sticks work for arms too. Add coconut snow if desired.

6-Final Step: Finishing touches and serving Let dry 4-6 hours uncovered. Cookies firm up beautifully. Serve on a platter with hot drinks. For parties, arrange in snow-like patterns. Store as noted below. These simple holiday snowman cookies impress with little effort.