You will need softened butter, all-purpose flour, powdered sugar, and corn starch.
In a mixing bowl, whisk together the flour, corn starch, and powdered sugar.
Beat the softened butter in a stand mixer. Add the dry ingredients and mix together. If the dough is dry, add milk 1 tablespoon at a time.
Use a cookie scoop to measure one tablespoon of dough and place on a parchment paper-lined baking sheet.
Use your thumb to make a well in the center of each cookie. Bake at 350 degrees for 10 minutes.
For the frosting you will need, softened cream cheese, powdered sugar, vanilla extract, and sprinkles.
Bet the cream cheese with beaters or in a food processor. Slowly add the vanilla and powdered sugar. Mix until smooth.
Add the frosting to a ziplock bag and pipe it into the well of each cookie.
If desired, add Christmas-themed sprinkles on top of the frosting.