Peanut Butter Bears

Directions

1. 1
   In a large bowl, cream the butter, peanut butter and brown sugar. Beat in the corn syrup and eggs. Combine the flour, baking powder and salt; gradually add to the creamed mixture. Cover and refrigerate for 2 hours or until easy to handle.
2. 2
   On a lightly floured surface, roll out dough to 1/8-in. thickness. Cut with a floured 4-in. bear-shaped cookie cutter. Place 2 in. apart on ungreased
3. 3
   . Roll leftover dough. Cut circles with a floured 3/4-in. pastry tip; press gently into each cookie, forming the bear's muzzle.
4. 4
   Bake at 350° for 10-12 minutes or until set. Remove to wire racks to cool.
5. 5
   In a large bowl, combine confectioners' sugar, water and meringue powder; beat on low speed just until blended. Beat on high 4-5 minutes or until stiff peaks form. Tint as desired with food coloring. Keep unused icing covered at all times with a damp cloth. If necessary, beat again on high speed to restore texture.
6. 6
   Using pastry bags and small round tips, decorate cookies as desired. Let stand at room temperature several hours or until frosting is dry and firm. Store in an airtight container.