In a large mixing bowl, cream the butter, cream cheese and sugar on medium until light and fluffy.
Beat in egg yolk and extracts.
Combine the flour, salt, baking soda and baking powder; gradually add to creamed mixture.
Cover and refrigerate for 3 hours or until easy to handle.
On a lightly floured surface, roll out dough to 1/4-in. thickness.
Cut with snowflake cookie cutter.
Place 1 1/2 in. apart on ungreased baking sheets.
Bake at 375° for 10-12 minutes or until edges begin to brown.
Cool for 2 minutes before removing from pans to wire racks to cool completely.
While cookies are cooling prepare snowman heads by drawing eyes on with food coloring writers.
For hats, pipe black icing on the top edge of upside down peanut butter cup. Place Rolo on top of icing. Decorate side of hat with snowflake sprinkle.
Slightly melt top of snowman marshmallow head (I used a lighter). Place hat on top of the marshmallow and press down until the chocolate hat binds with the marshmallow. Stick orange sprinkle in the marshmallow for the nose. Set aside.
For frosting, in medium bowl, combine the confectioners' sugar, corn syrup, butter extract and 2 tablespoons of milk; mix until combined. Keep adding extra milk until desired consistency is reached. Frosting should be as thick as warm honey. Store frosting in a tightly covered bowl until ready to be used.
Working quickly, pipe or spread (flood) frosting on cookie. Place snowman head onto frosted cookie; holding until secured. Decorate with three snowcaps for buttons. Let dry at room temperature for several hours or until firm.
With black food coloring writer draw on the arms.
Store in airtight container.