Melted Snowman Sugar Cookies

COMBINE flour, baking powder and salt in large bowl; set aside.

BEAT butter and sugar in large bowl on medium speed until light and fluffy, about 3 minutes. Add egg yolks and vanilla until mixed well. Gradually add flour mixture and combine.

WRAP dough in parchment paper and place in plastic slider top bag. Refrigerate at least one hour until chilled and firm enough to handle easily.

PREHEAT oven to 350°F. Line cookie sheets with Reynolds KITCHENS^™ Parchment Paper; set aside.

ROLL out dough 1/4-inch thick between 2 sheets of lightly floured parchment paper. CUT dough with 2 inch cookie cutters. PLACE dough 1-inch apart on parchment-lined cookie sheets.

BAKE 8 to 10 minutes or until cookies are lightly browned on edges. COOL 3 minutes on cooling rack. Slide parchment paper with cookies onto cooling rack; cool.

FOR DECORATIVE ICING: MIX confectioners’ sugar, water, meringue power and clear vanilla extract in a medium bowl on low speed until just mixed. Stir 1 to 2 tablespoons more water if needed. Continue mixing on high speed for 5 to 7 minutes until mixture is glossy and forms stiff peaks. DIVIDE icing into small bowls and cover bowls as you work to prevent drying. STIR 2 teaspoons water into 1 cup icing. Add more water if needed to thin icing enough to spread easily.

TO DECORATE: ARRANGE cookies in single layer on a sheet of parchment paper. SPOON about 1 tablespoon thinned frosting in center of each cookie. Top with a marshmallow. ADD food coloring, one drop at a time to icing in remaining bowls. SPOON some icing in parchment paper piping bag to decorate to create snowmen. Stir in more water, 1 teaspoon at a time, if icing is too thick to spoon or pipe. Let cookies set till icing hardens. STORE unused icing in airtight container and refrigerate up to one week. Stir in more water if needed.

Store finished cookies in airtight containers for up to 5 days.