1-Step 1: Prepare the Frosting Base First, whisk together 1/2 cup granulated sugar, 5 tablespoons all-purpose flour, and 1/4 teaspoon salt in a saucepan. Gradually add 3/4 cup full-fat eggnog and cook over medium heat, whisking constantly for 8 minutes until it thickens. Refrigerate this mixture for 30 minutes, then let it come to room temperature before using.

2-Step 2: Make the Cookie Dough Next, in a bowl, beat 1 cup softened unsalted butter, 1/4 cup granulated sugar, 1/4 cup full-fat sweetened condensed milk, 2 tablespoons powdered sugar, 1 teaspoon heavy whipping cream, 1/2 teaspoon pure vanilla extract, 1/2 teaspoon ground cinnamon, 1/4 teaspoon ground nutmeg, 1/4 teaspoon salt, and 1/4 teaspoon baking powder until smooth. Gradually mix in 2 cups all-purpose flour to form the dough, keeping it covered between batches to prevent drying.

3-Step 3: Shape and Bake the Cookies Roll the dough into 1-tablespoon balls, coat each with 3 tablespoons sparkling white sanding sugar, and place them on parchment-lined baking sheets, spacing them 2 inches apart. Press each ball into 2-inch rounds using a glass with sanding sugar on the bottom. Bake at 350°F for 10 1/2 minutes, then cool slightly on the sheets before transferring to racks.

4-Step 4: Add the Frosting and Garnish For the frosting, beat the cooled frosting base and gradually add 3/4 cup softened unsalted butter, beating until fluffy. Pipe rosettes onto each cooled cookie, refrigerate for 30 minutes to set, and press halved red candied cherries into the center for a colorful touch. These steps create indulgent, festive cookies perfect for any occasion, with the refrigerating helping the frosting set better.

5-As a bonus, preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper at the start. First Step: Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper. Gather all ingredients, adapting to dietary preferences if needed. Second Step: In a bowl, cream together softened butter and granulated sugar until light and fluffy. Third Step: Beat in the other wet ingredients thoroughly, then mix in the dry ones. Fourth Step: Drop spoonfuls of batter onto the sheet. Fifth Step: Bake as directed. Sixth Step: Cool and frost. Seventh Step: Garnish and chill.