Divide the 2 cups of royal icing, setting aside 1/2 cup in a separate bowl.

Dye the reserved 1/2 cup of royal icing black using the black gel food color until your desired shade of black is reached.

Thin the black royal icing to a 15-second consistency.

Transfer the thinned black icing to a piping bag and snip off a small tip.

Thin the remaining royal icing (white) to a 10-second consistency.

Transfer the thinned white icing to a separate piping bag and snip off a small tip.

Frost each of the 12 sugar cookies generously with the white royal icing, allowing it to naturally drip over the sides to create a 'melted' effect.

Immediately place one of the 6 marshmallows (cut in half) towards the top back edge of each frosted sugar cookie, gently pressing into the wet icing to secure it as the snowman's head.

Arrange M&Ms on the wet white icing to represent buttons on the snowman's body.

Pipe black stick arms 'floating' out from the marshmallow head using the black royal icing while the white icing is still wet.

Allow the decorated cookies to set for 20-30 minutes, or until the white icing is partially dry to the touch.

Decorate the marshmallow 'head' of each snowman by piping two eyes and a surprised 'O' for a mouth using the black royal icing.

Attach a long orange sprinkle to each marshmallow 'head' to create a nose, using a tiny dab of any leftover white royal icing if needed to secure it.