1. Gather the ingredients.
   
2. Sprinkle 1/4 Cup of the Confectioner’s Sugar into a 9″ x 13″ baking dish. Set aside.
3. Add the 3 Packets of Gelatin and 1/2 cup Water to the bowl of your Standing Mixer.
4. Meanwhile, in a medium heavy saucepan, fitted with the Candy Thermometer, combine the Sugar, Corn Syrup, Salt and 1/2 Cup Water. Heat over Medium Heat, whisking until all of the Sugar is dissolved. Continue cooking until temperature reaches 240 degrees F. (Note: you do not need to whisk the entire time…let the mixture boil on its own after the sugar has dissolved, but do not leave unattended).
5. Once the Sugar mixture has reached 240 degrees, turn off heat and leave the pot on the stove while you turn your Standing Mixer on to the Low setting.
6. Slowly and carefully add the Sugar mixture to the Gelatin mixture in the Standing Mixer and blend for about 2 minutes, until thoroughly mixed.
7. Next, increase the speed to High and mix for approximately 10 minutes, or until mixture has reached the consistency of Marshmallow Fluff.
8. Add the Vanilla (or whatever flavor you desire) Extract and mix for another minute to thoroughly blend.
9. Pour the Marshmallow mixture into the prepared 9″ x 13″ Baking Dish, spreading with a spatula to smooth out the surface.
   
10. With the remaining 1/4 Cup Confectioner’s Sugar, sprinkle evenly over the top of the Marshmallow mixture. Place somewhere to let rest and firm up for 24 hours.
11. Once the Marshmallow has firmed up, remove from the baking dish and place on a cutting surface.
    
12. Using a sharp knife, cut into squares or use cookie cutters to make different-themed shapes (dip knife and/or cookie cutters into Confectioner’s Sugar to help prevent sticking).
    
13. Enjoy with a Hot Cup of Cocoa, a good book and a roaring fire!
    

Making the Cookies

1. Gather the ingredients.
   
2. In a small heavy pot, melt the 1/2 Cup Unsalted Butter on Low. Once the butter is melted, add the 1 1/2 Cups Semi-Sweet Chocolate Morsels and continue heating over low until the chocolate is melted. Mixture should be smooth and creamy. Remove from heat.
3. Meanwhile, in a medium-sized bowl, combine the dry ingredients (Flour, Cocoa Powder, Baking Powder and Salt). Mix well and set aside.
4. Either using a Standing or Handheld Mixer, beat the Eggs, Brown Sugar and Vanilla Extract on low until blended.
5. Add the cooled Chocolate mixture to the Egg mixture and mix on Low until blended.
6. Next, add the Flour mixture 1/2 Cup at a time to the Wet Mixture and beat on Low until well blended. The dough will be thick, like Brownies. Cover the bowl with foil or plastic wrap and refrigerate for 3-4 hours.
7. Once the dough has “hardened” to the consistency of modeling clay, remove the dough from the refrigerator.
8. Preheat oven to 325 degrees.
9. Line 1-2 cookie sheets with Parchment Paper or Silicone Baking Mats and set aside.
10. Using a Small Cookie Scoop, scoop out dough and roll into balls. Place them 2″ apart on the prepared cookie sheets.
    
11. Bake for 10-12 minutes or until they start to form cracks on their tops.
    
12. Let cookies sit on cookie sheet for a few minutes before transferring them to a wire rack to cool completely.
    

Making the Icing

1. While the cookies are cooling, combine the 4 Tablespoons melted Butter, 1/4 Cup Cocoa Powder, 1/4 Cup Hot Water, Vanilla Extract and 2 Cups Confectioner’s Sugar. Mix on Low until well blended. If mixture is too thick, add a little bit of water (1 Tablespoon at a time) until icing is a little runny.
2. Next, keeping the cooled cookies on the cooling rack, place rack on a cookie sheet or paper towels to catch the run-off icing.
3. Spoon desired amount of icing onto 2-3 cookies at a time and then add sprinkles….icing sets up quickly, so only apply icing to a few cookies at a time.
   
4. Continue applying the icing and decorative sprinkles to the rest of the cookies until done.
   Enjoy!