1. Preheat oven to 350°F. In a large mixing bowl beat shortening and peanut butter with an electric mixer on medium to high speed for 30 seconds. Beat in the granulated sugar, brown sugar, baking powder, salt, and baking soda until combined, scraping sides of bowl occasionally. Beat in egg, milk, and vanilla until combined. Beat in the cocoa powder and as much of the flour as you can with the mixer. Stir in any remaining flour.

2. Shape dough into twenty 1 3/4-inch balls. Place balls 2 inches apart on ungreased cookie sheets.

3. Bake for 9 to 11 minutes or until edges are just firm. Cool on cookie sheet for 2 minutes. Transfer to a wire rack and let cool.

4. Line a baking sheet with waxed paper. Place cooled cookies on prepared baking sheet. If desired, cut marshmallows in half crosswise and place one half on each cookie. In a medium microwave-safe bowl microwave candy coating on 50% power for 2 1/2 to 3 minutes or until melted and smooth, stirring every 30 seconds. Spoon melted coating over each cookie to cover cookie and resemble melted snow. While coating is still tacky, add a peanut butter cup for a top hat and decorate with sprinkles or other candies to resemble snowman faces (If using frosting to make snowman faces, add it when the candy coating is dry.) Let stand until set.

Note:

Dough may be shaped into balls and then frozen until solid on parchment- or foil-lined cookie sheets. When frozen, transfer balls to an airtight container; cover. Store in the freezer. When ready to bake, arrange frozen balls on cookie sheets and bake as directed for 12 to 14 minutes.

To Store:

Place cookies in a single layer in an airtight container; cover. Store at room temperature for up to 3 days or freeze undecorated cookies for up to 3 months. Thaw if frozen. Decorate cookies before serving.