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Make cookies. Prepare and roll out dough. Cut cookies using cutter from set. Bake and cool.
Pipe tip 3 outline with full-strength icing; flow in with thinned icing. Let dry.
Decorate with full-strength icing. Use tip 3 to pipe lines at neck, sleeves and leg openings. Pipe tip 1 number sign, tip 2 number. Let dry.