These are made basically the same way as these soccer ball cookies.
If you want to make your own, here's the way.....
First, make your favorite sugar cookie recipe. I love this one by the girls at Our Best Bites.(Double this recipe for 2 dozen winter hat cookies). They hold their shape well, and they taste good. Perfect combination for these cookies... a sturdy sugar cookie is a must.
Make the cookies at least a day ahead and freeze them. The cold and the time seem to help keep the cookies stay firm and tasty when decorated. Another option is to make them 2 days ahead and just keep them in an airtight container.
The winter hat cookie cutter can be found on Etsy or Ebay.
Make Glace Icing:
1 bag or 2 pounds powdered sugar
1/2 cup + 4 Tablespoons milk
1/2 cup + 4 Tablespoons light corn syrup
4 teaspoons clear extract (such as Wilton brand)
Gel Food coloring
Mix powdered sugar and milk together. Add corn syrup until just combined. Add extracts. Divide and add food coloring.
*** Make sure to keep this frosting in an airtight container!!!! If not, it will turn into a cement like substance.
However, it takes 8-12 hours to dry completely when it's on the cookie. (Maybe a chemist could explain why, but I can't... I just know what it does :)).
Put icing in a frosting bag with a #3 tip. Outline all the cookies. It works to outline in white and fill in with another color. Or outline with whatever color you will frost the entire cookie. There are endless possibilities:).
Pipe some icing on to the cookie.
Fill in with a smallish and totally clean paintbrush.
They don't have to look perfect....
Let them dry 4-8 hours.
With desired colors and a #2 or #1 tip make designs...
Fill in where you want...
Let them dry for a few minutes before adding other colors.
Painting designs on the cookie also works, as seen on the green cookies pictured above.
Let them dry for at least 8 hours.
Then stack them, or put them in jars or baggies and the frosting will remain as is.
If you make theses, definitely show them off, or take them to a party. Sharing them makes the work and time worth it!
P.S. This is part 3 in a '3 cookie-recipes-in-a-day series. Read part 1 here and part 2 here.