In a large mixing bowl, stir together the flour, baking powder and salt.

- In a separate mixing bowl, use a hand mixer to combine the butter and sugar. Add the egg and milk and mix until completely combined. Slowly add in the flour mixture and mix on low until mixed together.

- Wrap the dough in saran wrap and refrigerate for 2 hours.

- Sprinkle a large surface with flour or powdered sugar. Place dough on top and roll flat with a rolling pin. Use a small circle cookie cutter to cut out your cookies.

- Place on a greased baking sheet and bake for 5 minutes. Rotate pan and bake for another 5 minutes.

- Remove from oven and let cool.

- On a large marshmallow, use the black decorating frosting to make two eyes and a mouth. Use the orange decorating frosting to make a carrot nose.

Use the white Wilton cookie icing to ice the top of the cookies.

Before it hardens, add the large marshmallow on top.

Use the black decorating frosting to draw two arms below the head.

Add 3 mini chocolate chips for buttons.