For the Cookies

1. Beat the butter and sugar on medium-high speed until the sugar is dissolved and the mixture is creamy.
2. In a small glass dish, dissolve the baking soda in the milk.
3. Add the baking soda/milk, vanilla, and egg to the butter/sugar mixture. Beat until all the ingredients are well incorporated.
4. Slowly add the salt and the flour, 1/2 cup at a time, and mix until a stiff dough forms.
5. Shape the dough into 12 equal size balls using a large cookie scoop (about 3-3.5 tablespoons of dough each.)
6. Place the dough balls on a tray or plate, wrap tightly with plastic wrap, then chill in the freezer for at least 15 minutes or in the refrigerator for at least 30 minutes.
7. Preheat the oven to 350ºF and line two baking sheets with parchment paper or silicone baking mats.
8. Remove the dough from the fridge and press/flatten each dough ball into a rough circle, about 3.5 inches in size.
9. Bake at 350ºF for 9-12 minutes. Allow to cool for 5 minutes, then transfer to a wire cooling rack to cool completely.

For the Frosting

1. Sift powdered sugar into a bowl and add in 2 tablespoons of milk. Whisk until well combined, then whisk in corn syrup.
2. If needed, add additional milk (1 teaspoon at a time) to thin out the frosting. If it’s too thin, add an additional 1/4 cup powdered sugar to thicken.

To Decorate

1. Use a spoon to drizzle frosting over the top of the cookies. Allow it to set for 30 minutes or longer.
2. If desired, use a paintbrush to sprinkle some luster dust over the frosting.
3. Cut the marshmallows in half and melt the chocolate in the microwave at 50% power, stirring until melted and smooth. Drop a dot of chocolate on the backside of the the marshmallow and stick it on top of the frosting. Use a toothpick to place 2 dot the top of the marshmallow and place 2 confetti sprinkles on top for the eyes or draw the on with some melted chocolate and a toothpick. 
4. Melt the orange candy melts in the microwave at 50% power and stir until melted and smooth. Dip the end of a toothpick in the chocolate and draw on the nose.
5. To draw the mouth, dip the end of a toothpick in the chocolate and draw on the marshmallow. 
6. Next, use a toothpick to dot 3 drops of chocolate over the frosting to adhere the buttons.
7. Pipe on the scarf, using whatever color of melted candy you prefer.
8. Pour the remaining chocolate in a piping bag and add the arms, then allow all the decorations to set completely.