For the cookies:
Sift dry ingredients, cut in butter and add other ingredients. Blend thoroughly, chill for minimum 1 hour max several hours.
Break off a piece of dough the size of an orange and pat it flat in your hand. Using a rolling pin, roll on dough on floured board or between wax paper.
Roll out to about a 1/4 inch thickness.
Cut out and put on silpat-lined or ungreased cookie sheet. (To get into the Christmas spirit cut the dough into shapes of Christmas trees, bells, snowflakes and other ornaments.)
Bake 5-8 minutes at 400 F / 200 drgree C.
Remove the cookies from the oven as soon as you see them turning color at the base of the cookie. Let them cool completely.
For the icing:
Mix icing ingredients together until smooth. Separate into different bowls, add food coloring to achieve various colors. ( Consistency: thin glue)
Spread on cookies with a butter knife, use cake decorating piping equipment to add decorative accents.
If you want the sprinkle type decorating candies to stick, brush the cookie with clear karo syrup and then sprinkle.