SPREAD icing on end of 1 marshmallow; place icing-side down on top of cookie. Spread icing on both ends of another marshmallow and stack it on the first. Top with a third marshmallow to make the snowman.
USE decorating gel to draw the eyes, nose and mouth on top marshmallow.
INSERT 2 pretzels into middle marshmallow of snowman for the arms. Cut a 6-inch length of licorice and tie around neck for a scarf.