Again I will direct you to bakeat350.blogspot.com for tips because I am NOT an expert in the field of cookie making.
Step 1 - Make some super tasty cookies
Step 2 - Mix up some royal icing and dye it.
I needed two shades of yellow, a little pink, and a little black.
Step 3 - Outline the design on the cookie with the darker yellow.
Can you tell what it is yet?
Step 4 - Thin the icing so you can flood the cookie. I can tell that this is a process that takes many attempts to perfect. I had only two attempts so mine wasn't quite thin enough to flood nicely, but I still made it work.
Step 5 - Flood the mane with the darker yellow on a few cookies. Flood the face with the lighter yellow on a few cookies. Do a few more manes, then stop to go back and add darker yellow drops to make ears on the first few faces. (Side note: Don't accidentally mix up the colors. Side note #2: Polka-dotted cookies are my new favorite thing!)
Step 6 - Let everything sit for a few hours. (Or a few days if your life suddenly gets really busy like mine did.)
Step 7 - Use pink to make the nose and black for the eyes, mouth, and whiskers. Again this is is few days later and I was not in the mood to make more royal icing, so I cheated and bought the bottled Wilton's stuff from the grocery store. It worked great, but I realized that I did not have the right size tip. This would have been good to know when I was at the baking store looking at all the icing tips!
Step 8 - Take lots of pictures and savor the accomplishment!
...and choose to ignore the flaws ;)