Pre heat the oven to 350 degrees Fahrenheit with the rack in the middle. Line 3 baking sheets with parchment paper or spray with baking oil.
In a medium bowl, whisk together the flour, baking powder and salt. Set aside.
In the bowl of a stand mixer fitted with the paddle attachment, beat the sugar and butter together until creamy. Beat in the egg and vanilla extract until smooth.
In three additions beat in the flour on low speed until well combined. Scraping down the sides of the bowl as needed. The dough will appear crumbly, but will stick together well when pinched.
Place the green and red m&m's in a bowl. Have the pretzels handy. Cut the licorice into very small pieces for the eyes.
Prepare the icing: combine the powdered sugar with just enough water until you have a smooth, easily spreadable glue.
Transfer the dough to a lightly floured, clean work surface. Flour your rolling pin. Knead the dough into a ball, pat into a disk and divide into two portions. Roll out the dough to 1/4 inch thickness. Use the rim of a glass or a 2 1/2 inch round cookie and cut as many circles as you can out of the dough. Place the circles on the prepared cookie sheets two inches apart as you go.
At this point you can cover the cookie sheets airtight with plastic wrap and place the cut dough in the fridge until ready to use, up to 2 days. The cookie dough should be cold before you bake it so it doesn't spread. Alternatively you can place the sheets in the freezer for 5-10 minutes if you are ready to bake.
Bake each cookie sheet separately for 9-10 minutes. As soon as you remove a cookie sheet from the oven, decorate them, you want them to be hot and soft. With the paint brush or chopstick, paint the sugar glue onto the lower half of 2 pretzels and gently press into the top of the cookie. Attach the m&m nose and the 2 licorice eyes (best to use a tweezer for this) with the glue as well. Continue this process for each cookie. When cookies are cool to the touch, transfer to a rack to cool completely.
Bake each sheet one at a time and decorate immediately.
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