Step 1

Preheat oven to 325° F.

Step 2

Sprinkle flour over cutting board or kitchen work surface. Break off two rows of cookie dough. Roll out dough to about 1/8-inch thickness, using additional flour as needed to prevent sticking. Press 3-inch alphabet cookie cutters into dough and transfer letters to ungreased baking sheets with spatula.

Step 3

Bake for 8 to 10 minutes or until golden. Cool on baking sheets for 2 minutes; remove to wire racks to cool completely.

Step 4

Combine sugar, Nesquik and water in medium bowl; beat with whisk or hand-held mixer until smooth. Spread icing over cookies. Allow icing to dry before adding any additional decorations.