Make the dough as indicated in the recipe. Roll the dough out the 1/4" thick. Take a knife and cut out 4x6 cm rectangles. Then, cut out little squares (about 1x1 cm) and use a straw to cut out small circles from the dough scraps. Take the small circles and split them in half with a knife. For each rectangle, about 1/3 the way down from the top, place one dough square on either side, and right underneath, place one semicircle ear on each side. Round the two bottom corners of each cut-out. Bake as indicated in the recipe directions and let cool.
sugar cookie icing
green food coloring
orange food coloring
brown food coloring
pink food coloring
yellow food coloring
black food coloring
Split up the icing into four bowls, but also save a little on the side. Take that little bit and color it black. Cover and set aside the black icing for now. Tint one of the four bowls green, another orange, another yellow, and the last one peach. To tint peach, add a tiny bit of orange and pink food coloring to the icing. Be sure to cover the icings that you aren't using to make sure they don't dry out.
First, take the green icing and color in the top of green hat of all the cookies. Let them dry. Use the yellow icing the draw buckles. Let dry. Add brown food coloring to the rest of the yellow food coloring and use the now brown icing to draw a brown stripe on the hat and fill in the buckle hole. Wait to dry.
Use the green for the bottom of the hats. Let dry. Use the orange icing to trace out beards with square holes in middle for faces. Wait to dry. Take the peach icing to fill in the faces and shade the ears. Lastly, add two blue sprinkles for eyes and pipe on mouths with the black icing.