Mix butter, sugar, vanilla and egg together with hand mixer.
Add the flour and baking powder gradually, and beat until the mixture is crumbly. Then with your hands, mould it into a dough and place in tupperware bowl. Chill pastry in fridge for 1 or 2 hours.
Since I had no Elmo biscuit cutter, I cut one out of stiff cardboard after tracing it on there, making sure I had the eyes bulging out at the top!
Preheat oven to 175 degrees C and line a baking tray with non-stick baking paper.
Roll out dough on a floured surface, not too thin, and place the elmo cardboard cut-out onto the dough and cut around it with a small sharp knife. Use a palette knife or spatula to lift cookies from the work surface and place on a baking tray.
Bake in for 8 -10 minutes until edges are lightly browned. Carefully lift the off the tray and cool completely on a wire rack.
To decorate: Mix together the icing sugar, lemon and red food colouring to make dark red icing. Paint it on each biscuit. Eyes glued on it and each one organes jelly belly stick a nose. Let dry.
For the eyes: Cut the marshmallows into thin slices. Stamp out the white part of the eye - I used the lid of a small water bottle to make the right size. It worked well. Flatten the "eyes" and use melted chocolate to make the black pupil.
Press each eye on or use icing to glue them on. Stick an orange jelly bean on for the nose. Let dry.
Paint on a smiling mouth with melted chocolate. Again, leave to dry before eating.