Santa Sugar Cookies

In a large bowl, cream the butter, shortening and sugars until light and fluffy.

Add eggs, one at a time, beating well after each addition. Beat in vanilla.

Combine the flour, baking soda, cream of tartar and salt; gradually add to creamed mixture and mix well. Refrigerate for 1-2 hours or until easy to handle.

On a lightly floured surface, roll out dough to 1/4-in. thickness.

Cut with a 3-1/2-in. heart-shaped cookie cutter.

Place 1 in. apart on ungreased baking sheets.

Bake at 375° for 8-10 minutes or until firm (do not overbake).

Remove to wire racks to cool.

In a microwave melt semi-sweet chips on high for about 1 minute; stir. Microwave at additional 10- to 20-second intervals, stirring until smooth.

Cut a small hole in the corner of a pastry or plastic bag; insert #2 round pastry tip.

Add melted chocolate. For eyes, pipe two dots in the center of each cookie; attach brown M&M's. Pipe a small dot of chocolate below eyes; attach a red M&M for nose. Pipe eyelashes.

In a small bowl, combine the frosting, butter and sugar. For hat, frost the top 1 in. of the pointed end of cookie.

Sprinkle with red sugar. Frost the sides and rounded ends for beard.

Place two jimmies for the mouth.

Cut a hole in the corner of a small plastic or pastry bag; insert #16 star tip. Fill with remaining frosting. Pipe a zigzag boarder under hat for fur hatband. Pipe a pom-pom on top of hat.