These are so cute and very easy for young children to make.Cut out sugar cookie dough using a heart shaped cookie cutter and bake according to the package or recipe directions.
Once they have cooled,turn each heart upside down and frost the two rounded parts with white frosting.Then top with shredded coconut to create Santa's beard and sideburns. Use red decorating gel to turn the point of the heart into Santa's hat and add more coconut for the trim.
Add mini chocolate chip eyes and a red gel nose and you've got yourself one jolly old elf.
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