Preheat the oven to 375 degrees F. Line a baking sheet with parchment paper and set aside.
Mix together the flour, baking soda, and baking powder in a small bowl.
In the bowl of a stand mixer with the paddle attachment, or a large bowl with an electric mixer, beat the softened butter on high speed. Make sure it's softened as this can affect the cookie texture. Beat until smooth.
Add the granulated white sugar and beat until combined. Then add the egg, vanilla extract and buttermilk and beat again.
Slowly add in the flour mixture. Roll into 20 balls, ensuring they have space on each side as the cookies do expand.
Bake for 8-10 minutes or until golden brown on the edges. Press cookies down with a rubber spatula in the last few minutes of baking to get them flat.
Allow cookies to cool for 5 minutes on cookie sheet before moving them over to a cooling rack to cool completely.
While cookies are cooling, cut your large marshmallows in half for the snowman heads. Draw eyes, a mouth, and a carrot nose.
Once cookies are completely cooled to room temperature, ice the tops with the white icing.
Before the icing hardens, place marshmallow head on top. Then add 2-3 m&m's for the candy buttons. You can also try little arms if you wish, or leave as is. Enjoy!