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Prepare cookie dough.
Roll out dough and cut cookies using Ghost Cutter. Bake cookies and cool completely on cooling grid.
Prepare royal icing and tint a small amount black. Thin remaining icing to pourable consistency. With cookies positioned on cooling grid over cookie sheet, cover cookies with thinned icing. Place cookies on waxed paper-covered board and let dry.
When dry, pipe tip 3 dot eyes and mouth using full-strength black icing.