To make these cookies you need
Cookie dough, you can use anything from Sugar Cookies, Chocolate Cookies, Oatmeal Cut Out Cookies, I used my Sugar Cookies
Piping bags or you can also use parchment cones.
Piping tips, if using, #3 to flood larger areas, #2 for smaller areas, number 1.5 for details, #1 for fine intricate work
(I personally use sandwich bags most of the time)
Mask Cookie Cutter or you can use a template
Black Sanding Sugar
Stainless Steel Needle Tool