Take half a cup of royal icing and color it black using black gel food coloring. Mix thoroughly until you achieve the desired shade, then thin it to a 15-second consistency for smooth piping. Transfer the black icing into a piping bag and snip off a small opening.

Thin the remaining white icing to a 10-second consistency and transfer it to a separate piping bag. Cut a small tip to control the flow.

Frost each sugar cookie with the white icing, allowing it to naturally drip over the edges for a melted effect. Quickly position a marshmallow half near the back of each cookie to form the snowman's "head."

While the icing is still wet, decorate the cookie with M&Ms to resemble buttons. Using the black icing, pipe stick arms extending away from the marshmallow head, giving the appearance of floating limbs.

Let the cookies set for 20–30 minutes to allow the icing to harden. Once set, use the black icing to add two eyes and a surprised "O" mouth to the marshmallow head. To attach an orange sprinkle as the nose, dab a bit of white icing onto the sprinkle before placing it on the marshmallow.

Allow the cookies to dry completely before serving or packaging. These adorable treats are sure to bring smiles to any winter celebration!