Step 1

First, make the cookies: In a large bowl, whisk together flour, espresso powder, baking soda, salt, cinnamon and nutmeg until well combined.

Step 2

In a separate large bowl using an electric hand mixer, or in the bowl of a stand mixer fitted with the paddle attachment, beat butter and both sugars on medium-high speed until light and fluffy, about 2-3 minutes. Beat in egg until just combined.

Step 3

Gradually stir in dry ingredients on low speed until just combined. Stir in eggnog until just combined.

Step 4

Cover dough in bowl tightly with plastic wrap and refrigerate at least 1 hour (up to 24 hours).

Step 5

Heat oven to 350°F. Line two baking sheets with parchment paper.

Step 6

Divide dough into 4 equal portions. Remove one portion of dough from refrigerator (leave remaining dough in refrigerator until ready to use). On a lightly floured surface using a floured rolling pin, roll out dough to approximately 1/8-inch thickness. Use cookie cutters to cut dough into shapes; use cookie spatula to transfer shapes to one prepared baking sheet spaced at least 1 inch apart.

Step 7

Transfer baking sheet to freezer. Freeze cookies 10 minutes, then immediately transfer baking sheet to oven. Bake cookies 7 to 9 minutes or until edges of cookies are brown and centers are set. Cool cookies 5 minutes on baking sheet, then transfer to a cooling rack to cool completely. Repeat with remaining cookie dough.

Step 8

When cookies are baked and fully cooled, make the icing: In a small bowl, stir powdered sugar, vanilla and 2 tablespoons eggnog to form a smooth but thick icing (add additional eggnog 1 teaspoon at a time if needed). Transfer icing to a piping bag or resealable plastic bag. Snip off one very small corner of bag. Decorate cookies as desired, sprinkling with sparkling sugar or granulated sugar immediately after icing.

Step 9

Store decorated cookies in an airtight container at room temperature up to 5 days.