In a mixer bowl, cream the margarine with the sugar.

Add the egg, incorporating slowly.

Combine the dry ingredients in a separate bowl and pour into to the mixer bowl. Continue mixing until a smooth dough forms. Freeze for one hour

Preheat oven to 400°F.

Roll out the cookie dough on a floured surface and cut round circles with a cookie cutter. Transfer to a lined cookie sheet.

To form the tops of the hats, form smaller sized balls and bake separately.

Bake at 400°F for 6-7 minutes.

Once the cookies are baked and cooled, attach the “tops” to the “bases” using either icing or melted chocolate as your “glue.”

Beat the egg whites and cream of tartar until soft peaks form.

Add the confectioners’ sugar and beat at high speed until very glossy and stiff peaks form when the beater is lifted. This should take about 5-7 minutes. For a stiffer icing, more confectioners’ sugar can be added.

Add a few drops of food coloring at a time until it obtains the desired color.

Store in an airtight container or keep the bowl covered with a damp towel to prevent it from drying out. To reuse the icing at a later time, beat it lightly to restore texture.

To decorate the cookies, fill a piping bag with icing. Pipe a rim around each cookie and allow to set. Then fill in the center with icing, using an offset spatula or flat knife.