Santa’s Stuffed Belly Cookies

Directions

1. Preheat oven to 350°. Cream butter and sugar until light and fluffy, 5-7 minutes. Beat in eggs and extracts. In another bowl, whisk flour, baking powder and salt; gradually beat into creamed mixture. Divide dough into quarters. Shape each into a disk; wrap and refrigerate until firm enough to roll, about 2 hours.
2. On a lightly floured surface, roll each portion of dough to 1/4-in. thickness. Cut with a floured 4-in. round cutter. Using a floured 3-1/2-in. round cutter, cut centers out of three-fifths of the cookies to make window cookies. Reroll and use dough trimmings. (You will need 18 window and 6 solid cookies.) Place solid and window cookies 2 in. apart on greased baking sheets. Bake until edges are firm, 8-10 minutes. Remove from pans to wire racks to cool completely.
3. For royal icing, combine confectioners' sugar, water and meringue powder; beat on low speed just until blended. Beat on high until stiff peaks form, 4-5 minutes. Tint portions with red, white, black and gray food coloring (most icing should be red). Keep unused icing covered at all times with a damp cloth. If necessary, beat again on high speed to restore texture.
4. Frost half of solid cookies with red icing; using a pastry bag, pipe them with belts, buckles and trim. Pipe white icing around edges of window cookies and remaining solid cookies so they will adhere. On each solid cookie, layer 3 window cookies; fill opening with M&M's. Top with a red-frosted cookie. Repeat with remaining cookies. Let stand at room temperature several hours until frosting is dry and firm. Store in an airtight container.