In large bowl, add dry ingredients and whisk to combine.

Add in wet ingredients and mix well until dough is formed.

Preheat oven to 340 degrees F. and line baking sheet with parchment paper.

Form balls with 1-1/2 Tbsp. of dough. Press into palm of hand or roll dough out to 1/6-inch thickness.

Cut dough into circles using 3-1/2-inch cookie cutter and place cookies on cookie sheet.

Bake for 20 minutes and transfer to wire rack to cool.

In medium bowl, add aquafaba and lemon juice and beat with hand mixer for 30 seconds.

Add sifted powdered sugar and beat 3 minutes until smooth and glossy.

Dip marshmallow in icing and stick to cookie. Spoon 1 Tbsp. of icing over marshmallow and spread with spoon to resemble melting snowman.

Place chocolate gems on top of icing as buttons

Repeat with remaining cookies.

Using toothpick, make hole for nose and inert orange sprinkle.

Using toothpick, draw eyes, mouth and hands with melted chocolate.

Store cookies in airtight container.