Make cookies 1 day in advance. Prepare and roll out cookie dough following recipe directions. Use top hat, caroler boots and round face cutters to cut cookies. Bake and cool cookies.

Outline and flow in cookies 1 day in advance. Prepare Color Flow Icing following recipe directions. Tint portions black, gray, violet, copper, red and yellow. Reserve some white.

For hat, use parchment bag, tip 2 and full-strength black icing to outline hat, flat top and trim. Use thinned black icing in cut parchment bag to flow in top of hat. Use thinned gray icing in cut parchment bag to flow in hat. Use thinned violet icing in cut parchment bag to flow in hat band. Let dry, about 24 hours.

For face, use parchment bag, tip 2 and full-strength copper icing to outline cookies. Use thinned copper icing in cut parchment bag to flow. Let dry, about 24 hours.

For boots, use parchment bag, tip 2 and full-strength black icing to outline boots and cuffs. Use thinned red icing in cut parchment bag to flow in boots. Immediately use tip 1 and thinned white icing to pipe boot highlights. Use thinned white icing in cut parchment bag to flow in cuffs. Let dry, about 24 hours.

Decorate cookies. For hat, use parchment bag, tip 3 and full strength yellow icing to pipe outline buckle. Pat smooth with finger dipped in cornstarch.

For face, use parchment bag, tip 2 and full-strength black icing to pipe outline eyes, dot mouth and music notes. Use parchment bag, tip 3 and full-strength red icing to pipe dot nose. Pat smooth with finger dipped in cornstarch.

For boots, use parchment bag, tip 2 and full-strength white icing to pipe bows. Brush cuffs with piping gel. Sprinkle cuffs with white sparkling sugar.