Preheat oven to 350. Line cookie sheet with parchment paper.

Combine baking powder, salt and flour in a separate bowl. Gradually add to the wet mixture until blended.

Using ¼ cup cookie scoop, scoop dough ball and place on parchment paper lined baking sheet and press top of cookies half way down or for a thicker cookie, do not press down. Cookies will spread out, leave 2 inches in between.

Bake for 12-14 minutes.

Let cookies cool on wire rack. Make icing.

Beat powdered sugar, vanilla, corn syrup and 1 tablespoon milk in a small bowl until smooth.

Set aside some of the sugar cookie icing and stir in black food coloring to reach desired color for eyes.

Now it's time to assemble the cookies!

Now it’s time to assemble your our Melting Snowman Cookies!

Place a halved marshmallow on each cookie for the head of the snowman using some of the frosting as glue to adhere to the cookie.

Spoon a dollop of icing onto the marshmallow and the middle of the cookie, spreading it out to make a melted snowman blob. Frosting should be thick, yet holds it shape well enough but still spreads.

Add black gel food coloring to some of the icing to pipe on arms and eyes. Do the same with the orange food coloring to make the carrot nose or use mini orange m&ms.

Drop on some mini M&Ms for buttons.

Feel free to add licorice for a scarf or mini m&ms for the eyes or buttons. Whatever you can find, make it your own creation.

Allow icing to set before gifting in plastic wrap or cellophane or preparing for a cookie swap or cookie tray! Place in fridge or freezer to quick set the cookies for 5-10 minutes for quick results.