Eggnog Sugar Cookies

In large bowl, beat butter with sugar until light and fluffy. Beat in egg, vanilla and rum extract. Combine flour, baking powder, nutmeg, cinnamon and sa< with wooden spoon, stir into butter mixture in 3 additions. Divide in half; flatten each slightly. Wrap in plastic wrap and refrigerate for at least 1 hour or until chilled. (Make ahead: Refrigerate for up to 1 day.)

On lightly floured surface, roll out each half of dough to 1/4-inch (5 mm) thickness. Using knife, cut out 2-inch (5 cm) rounds with 3/4- x 1/2-inch (2 x 1 cm) rectangle on top to resemble neck of ornament. Place, 1 inch (2.5 cm) apart, on parchment paper-lined or greased rimless baking sheets.

Bake in top and bottom thirds of 375°F (190°C) oven, rotating and switching pans halfway through, for about 10 minutes or until golden on bottom and edges. Let cool for 1 minute on pans. Transfer to racks; let cool completely. Decorate with icing as desired. (Make ahead: Store in airtight container for up to 1 week or freeze for up to 1 month.)

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