Instructions: Beat butter and sugar until creamy. Add egg and extract, beating well. Combine flour, soda, and salt; add to butter mixture, beating well. Divide dough in half; cover and chill 1 hour.

Roll half of dough to 1/8-inch thickness on a lightly floured surface. Cut out 36 cookies using a 2 1/2-inch round cutter. Place cookies 1 inch apart on parchment paper-lined baking sheets.

Bake at 375 degrees for 6 to 8 minutes; let cookies stand on baking sheets 5 minutes. Cool completely on wire racks.

Roll remaining dough to 1/8-inch thickness on a lightly floured surface. Cut out 36 cookies using a 1 1/4-inch round cutter. Place cookies 1 inch apart on parchment paper-lined baking sheets.

Bake at 375 degrees for 4 to 6 minutes; let stand on baking sheets 5 minutes. Cool completely on wire racks.

Assemble cookies by placing 1 small cookie in center of 1 large cookie. Decorate with Decorator Frosting to resemble hats; let dry.

For decorator Frosting: Beat butter until creamy. Add powdered sugar alternately with whipping cream until blended. Stir in vanilla extract. (

Makes about 1 cup)

This recipe yields 3 dozen.

Yield: 3 dozen

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