Decorate cookies. Make marshmallow head: Use scissors to trim 1/3 off marshmallow. Use toothpick to make hole for eyes and nose. Use FoodWriter Edible Color Marker to draw mouth. Attach Sugar Pearls eyes and orange Jimmies nose. Position marshmallow on cookie, secure with dot of icing if necessary. Attach black Sugar Pearls for buttons and black Jimmies Sprinkles for arms. Let dry overnight.
Use spatula to ice hat cookie in black icing. Use red icing and tip 3 to pipe hatband. Attach hat cookie to large cookie with dot of icing.