• Line a large tray with baking paper.
• Mix the butter and sugar together until smooth. Then stir in the vanilla extract.
• Add the flour and salt and mix well until it starts to stick together. Then use your hands to press everything together into a ball of dough.
• Roll the dough onto a lightly floured surface until it's around ¼-inch thick. Use a 3-inch round cookie cutter to cut out 15 biscuits, re-rolling scrap pieces together until it's all used up.
• Place the biscuits onto your lined tray then pop them in the fridge for 30 minutes. This will help them to hold their shape in the oven.
• Preheat your oven to 180°C (or 160°C for fan ovens).
• Bake for 15-20 minutes, until they're firm around the edges (they should look pale and not golden brown). Let them cool completely on the tray.

Topping:

• Make your icing by mixing the icing sugar and water together.
• Place 2 tablespoons of icing into a separate bowl and colour it with the black food colouring. Pop this into a piping bag fitted with a writing nozzle or cut a very small hole off the end.
• Place 1 tablespoon of the icing into another bowl and colour it orange. Transfer this into a separate piping bag.
• Use the black icing to pipe two eyes and a mouth onto each marshmallow. Then pipe the orange 'carrot' noses.
• Transfer the rest of the icing to a piping bag with a small hole cut off the end. Use it to pipe a 'snow puddle' onto each biscuit then top with the marshmallow heads.
• Use the black icing again to pipe two arms onto each biscuit. Then add two mini M&Ms onto each one for the snowmen's 'buttons'.
• Let the icing harden at room temperature then enjoy!