Combine all ingredients for cookies in the order listed. Wrap in plastic wrap and refrigerate for 1-2 hours.
Drop by teaspoonful onto ungreased cookie sheet. Bake in a preheated 375°F oven for about 12 minutes. When cookies are done, pressing on the centers lightly should leave no impression. Be careful not to overbake.
To frost, combine ingredients for frosting. Frost, then sprinkle VERY lightly with nutmeg before frosting sets. Remember that nutmeg has a slight bitterness to it that children and others who are unfamiliar with it may not like. Do be careful to add only the tiniest pinch to each cookie; you may also leave a few plain ones if children are in your audience.
A note regarding the frosting in this recipe: If nutmeg flavored eggnog is unavailable, add 1/4 teaspoon freshly grated nutmeg to plain eggnog or heavy cream.
Submitted by: CM
