1. Preheat oven to 350°F. Line two baking sheets with parchment paper and set aside.
2. In the bowl of a stand mixer, fitted with paddle attachment, combine the sugar and brown sugar. Cream until smooth.
3. Add in the molasses, vanilla extract and egg and mix thoroughly.
4.  In a medium mixing bowl, whisk together the flour, ginger, cinnamon, baking soda,nutmeg and salt. 
5. Add the dry ingredients to the wet ingredients, scraping down the sides of the bowl often.
6. Chill the bowl in the freezer while making the icing.
7. In bowl from stand mixer fitted with paddle attachment,  combine 2 cups of powdered sugar,meringue powder and 1 teaspoon of vanilla. Mix on low speed for about 30 seconds. Add in 3 teaspoons worth of water as the mixer is going. 

   Mix until combined, then increase the speed to medium for another 2-3 minutes. The icing will be very stiff. Transfer to another bowl and cover with a damp paper towel and set aside.

8.  Using the same mixing bowl from the stand mixer, using the whisk attachment combine the other 2 cups of powdered sugar, corn syrup, 2 tablespoons of water and the other teaspoon of vanilla. Mix on low speed until combined.
9. Combine the two icing mixtures into one bowl and whisk until smooth. Add in additional water if needed to thin the mixture.

TEST THE ICING: Using a spatula, scoop a bit of icing up and allow it to drop back into the bowl. The icing should re-incorporate back into itself and settle within about a 12-15 second count. If the icing is too thick, add another dash of water. Continue to test until desired consistency is achieved. 
Transfer the icing to a piping bag and set aside.

STEP TEN- Remove the dough from the freezer. Roll the dough out to about 1/2 to 5/8-inch thick on a lightly floured work surface.

Cut out desired shapes and carefully transfer to your parchment lined baking sheets -there should be minimal spread, so about an inch apart is sufficient.

Bake cookies for 8 minutes, then transfer to wire rack to cool.

STEP ELEVEN – When ready to decorate, cut a small hole in the tip of the piping bag.

Pipe the eyes, a “U” shaped mouth, stitches on both arms and both legs. Use three small dots to create the bond for the buttons and then place the round sprinkles.

Icing will set at room temp after about an hour. Then they can be stacked.