Add the flour, baking powder, and salt to the Basic Recipe dough. Chill for 1 hour.
Preheat the oven to 350°F. Line 2 baking sheets with parchment paper.
Shape the chilled dough into 1 1/4-inch balls. Roll dough balls in red decorating sugar.
Place the sugared dough balls about 2 inches apart on the prepared baking sheets. Use the flat bottom of a glass to flatten the dough to 2 1/4-inch circles. Bake 9 to 11 minutes or until edges are lightly golden brown. Transfer to a wire rack to cool completely.
Place the chocolate frosting in a zip-top bag. Snip a small corner from the edge, and pipe a line of the chocolate frosting on the lower third of the cookie as the belt. Add a marshmallow half as the buckle. Pipe a few dots of chocolate frosting and attach the candies as buttons.
In a medium bowl combine the flour, baking soda, and salt.
In a separate large bowl beat the butter and sugars with an electric mixer until light and fluffy, about 2 minutes. Add the eggs, one at a time, beating well after each addition. Beat in the vanilla. Gradually add the flour mixture, beating until just combined.
Divide the dough in half, and proceed with a cookie recipe. (Each recipe uses half of the Basic Recipe.) To save the dough for later use, shape each half into a disc, wrap in plastic, and freeze for up to a month.