Prepare the cookies based on the package instructions for round sugar cookies.

Let the cookies cool completely before decorating.

Beat together the royal icing ingredients in a mixing bowl to a 10 second consistency.

Fill a piping bag with the icing and cut off a small tip in the piping bag.

Frost each of the cookies with the icing and allow the icing to drip over the sides of the cookies to look like melted snow.

Immediately add half of the marshmallows onto each cookie toward the back of the cookies.

Then add the M&Ms in the front to resemble the buttons on a snowman.

Allow the icing to dry completely (20-30 minutes), then use the black decorating gel to add on the face and black stick arms.

Use the leftover white icing to attach the long orange sprinkle onto the marshmallow for the nose of the snowman.

Let the decorating gel completely and then the cookies are ready to serve and enjoy!