Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

Whisk together 2 cups of all-purpose flour, 1 teaspoon of baking soda, and 1/2 teaspoon of salt until well combined.

Cream together 1 cup of softened unsalted butter and 1 cup of granulated sugar until light and fluffy.

Mix in 1 large egg and 1 teaspoon of vanilla extract until fully incorporated.

Gradually add the dry ingredients to the wet mixture, mixing slowly until just combined.

Scoop rounded tablespoons of dough onto the baking sheets, shaping them into snowman figures and lightly flatten each.

Bake in the preheated oven for about 12 minutes, until the edges are golden. Cool for a few minutes before transferring to a wire rack.

Prepare the icing by whisking together 2 cups of confectioners’ sugar with 2-4 tablespoons of water until smooth.

Once cooled, decorate the cookies with icing, adding faces, buttons, and scarves as desired.