1. Preheat the oven to 350 degrees f. And, line a cookie sheet with parchment paper.
2. In a large bowl cream together the butter and sugar until fluffy.
3. Add the egg and mix until combined.
4. Add the flour, salt, and baking powder and then mix again.
5. Use a cookie scoop to shape the cookie dough into balls. Place them on the baking sheet about 1 inch apart.
6. Bake in the preheated oven for 10 minutes or unitl lightly brown around the edges.

Glaze:

1. Combine together the powdered sugar, and water until fully mixed.

Decorations:

1. Pour the glaze over the top of the cookies.
2. While the glaze is still wet place a marshmallow on top of the cookie to make a snowman's head.
3. Use a black or brown edible marker to dry the eyes onto the marshmallow.
4. Use black candy or chocolate sprinkles to make hands on the cookies.
5. Finish off with Christmas sprinkles if desired.
6. Allow the glaze to harden before enjoying.