Santa Sugar Cookies

Directions

1. Cream first four ingredients until light and fluffy. Beat in vanilla and eggs, one at a time. Whisk together flour, baking soda, cream of tartar and salt; gradually add to creamed mixture. Divide dough in half; shape into disks. Wrap in plastic; refrigerate until firm enough to roll, 1-2 hours.
2. Preheat oven to 375°. On a lightly floured surface, roll each portion of dough to 1/4-in. thickness. Cut with a floured 3-1/2-in. heart-shaped cookie cutter. Place 1 in. apart on ungreased baking sheets. Bake until firm, 8-10 minutes (do not overbake). Remove from pans to wire racks; cool completely.
3. For frosting, beat canned frosting, butter and confectioners' sugar until well-blended. Cut a hole in the tip of a pastry bag or corner of a food-safe plastic bag; insert #16 star tip and fill with frosting. Placing hearts point side up, use a small amount of frosting to attach brown M&M's for eyes and red M&M's for noses. Use remaining frosting to pipe hats, beards and mustaches. Sprinkle hats with red sugar; add jimmies for mouths.