Directions

• Step 1
  In a large bowl beat 1 cup butter and sugar together until fluffy; add egg, milk and vanilla, beating until well mixed. Add flour, baking powder and salt; beat on low speed until combined. Divide dough in half; flatten each half and wrap in food plastic wrap. Refrigerate at least 1 hour.
• Step 2
  Heat oven to 350°F. Line baking sheet with parchment paper; set aside.
• Step 3
  On a lightly floured surface roll dough out to ⅛”- ¼” thickness. Using a 2 ½”-2 ¾” circle cookie cutter cut dough; transfer to prepared pan.
• Step 4
  Bake 12-14 minutes until just beginning to brown on edges; transfer to wire rack and cool completely.
• Step 5
  Meanwhile beat together powdered sugar, ¼ cup butter, water, corn syrup and almond extract until smooth; adjust consistency with water if needed. Tint frosting with food coloring if desired.
• Step 6
  Place a small dot of frosting on the middle of each cookie to adhere a marshmallow half. Frost the cookie and marshmallow completely to make it look like a hat. Adorn with small candies, sprinkles or use decorating gel to decorate. Allow to stand for several hours for icing to firm up.