Gingerbread cutters work if you're making skeletons. You can also use 2 1/2-inch cat or bat cutters. Look for meringue powder at craft stores or in the craft section of some big-box retailers.
1 cup granulated sugar
1/2 cup butter, softened
1/2 cup canola oil
1 teaspoon vanilla extract
1 large egg
5.6 ounces all-purpose flour (about 1 1/4 cups)
4.75 ounces whole-wheat flour (about 1 cup)
3/4 cup unsweetened dark cocoa (such as Hershey's Special Dark)
1/2 teaspoon salt
1 tablespoon water
1 teaspoon meringue powder
1 tablespoon 2% reduced-fat milk
1/4 teaspoon vanilla extract
2 cups powdered sugar
How to Make It
To prepare cookies, place the first 3 ingredients in a large bowl; beat with a mixer at medium speed until well blended. Add 1 teaspoon vanilla and egg; beat until well blended.
Weigh or lightly spoon flours into dry measuring cups, and level with a knife. Combine flours, cocoa, and salt, stirring with a whisk. Add the flour mixture to sugar mixture; beat at low speed just until flour is incorporated.
Place half of dough between two sheets of plastic wrap; roll to a 1/4-inch thickness. Repeat procedure with remaining dough. Place dough (still wrapped in plastic wrap) on a baking sheet. Chill 45 minutes or until firm.
Preheat oven to 375°.
Cut dough with a 2 1/2- to 3-inch cutter to form 40 cookies (reroll scraps as necessary). Arrange 20 cookies on a baking sheet lined with parchment paper (keep remaining cookies chilled). Bake at 375° for 9 minutes or until set. Cool on pan on a wire rack 5 minutes; remove cookies from pan. Cool completely on wire rack. Repeat procedure with remaining dough.
To prepare icing, combine 1 tablespoon water and meringue powder in a medium bowl, stirring with a whisk until smooth. Add milk and 1/4 teaspoon vanilla. Add powdered sugar, stirring until smooth. Spoon icing into a small zip-top plastic bag. Snip a tiny hole in one bottom corner of bag; pipe designs on cookies.