Stacked Snowman Cookies

Directions

1. In a large bowl, cream butter and sugar until light and fluffy, 5-7 minutes. Beat in eggs and vanilla. In another bowl, whisk flour, cocoa, baking powder and salt; gradually beat into creamed mixture. Divide dough in half; shape each into a disk. Wrap and refrigerate until firm enough to roll, about 30 minutes.
2. Preheat oven to 350°. On a lightly floured surface, roll 1 portion of dough to 1/4-in. thickness. With a 2-in. round cookie cutter, cut out 18 circles. Repeat with 1-1/2-in. and 1-in. round cookie cutters. Place 1 in. apart on parchment-lined baking sheets. Bake until edges are set, 7-10 minutes. Repeat with remaining dough. Cool completely on wire racks.
3. Meanwhile, in a small bowl, combine confectioner's sugar, meringue powder, 1/3 cup water and, if desired, extract; beat on low speed just until combined. Beat on high until stiff peaks form, 4-5 minutes. Add enough remaining water until icing no longer holds a peak. Keep unused icing covered at all times with a damp cloth. Using a pastry bag and #2 round tip, pipe icing over cookies. Let stand at least 5 minutes before gently stacking cookies to create snowmen. Let stand at room temperature several hours or until frosting is dry and firm. Using a new fine-tipped paintbrush, decorate snowmen with food coloring as desired.