Preheat the oven according to the sugar cookie package instructions.
Combine 2 cookie dough pieces together from the 16 oz package and roll between your palms to form a cookie dough ball. Place on an ungreased cookie sheet. Repeat until you have 12 cookie dough balls.
Bake the cookies according to the package instructions. Once baked, remove from the oven and allow them to cool completely.
When it is time to decorate, place the frosting in a microwave-safe bowl and microwave for about 10-15 seconds until the frosting has turned thinner and liquidy but is not completely melted.
Use a spoon to scoop the frosting (about 1-2 tbsp each) onto each cookie and spread around the cookie in the shape of a puddle.
Place a marshmallow on top of each cookie towards one of the edges.
Carefully remove 2 connected strands from the Pull ‘n Peel Twizzlers. Wrap these strands around the bottom of the marshmallows to resemble scarves. You can even separate the strands very slightly at each end so that it resembles the ends of a scarf.
Stick one end of an orange sprinkle in the center of the marshmallow to form a snowman nose.
In a microwave-safe bowl, microwave the ¼ cup mini chocolate chips for 30 seconds. Remove from the microwave, stir, and microwave for another 30 seconds. Repeat this process until the chocolate is completely melted.
Dip a toothpick or the end of a chopstick into the melted chocolate and place two dots above the carrot nose (eyes) and one large dot below the carrot nose (a surprised mouth expression).
Place 3 pearl sprinkles on the frosting of the cookie, forming buttons for the snowman.
Use the brown piping gel to pipe arms on either side of the buttons.
Serve and enjoy!