Step 1

In a large bowl, cream the butter, shortening and sugars until light and fluffy. Add eggs, 1 at a time, beating well after each addition. Beat in orange juice concentrate and vanilla.

Step 2

Combine the flour, baking soda and salt; gradually add to creamed mixture and mix well. Cover and refrigerate until easy to handle, about 2 hours.

Step 3

Preheat oven to 350°. On a lightly floured surface, roll out dough to 1/4-in. thickness. Cut with a floured 4-in. star-shaped cookie cutter. Place 1 in. apart on ungreased baking sheets. Bake until edges are firm, 7-8 minutes. Remove to wire racks to cool.

Step 4

In a small bowl, combine confectioners' sugar, water, meringue powder and cream of tartar; beat on low speed just until combined. Beat on high until stiff peaks form, 4-5 minutes. Tint 9 tablespoons red and 2 tablespoons black. Leave remaining icing white. Keep unused icing covered at all times with a damp cloth. If necessary, beat again on high speed to restore texture.

Step 5

Place red icing in a pastry bag. With a #3 round pastry tip, pipe Santa's hats and suits. Once the red icing is dry, use black icing with a #1 round tip for eyes, mittens, belts and boots. With white frosting and a #2 round tip, add the trim for hats and suits. Use the same tip for mustaches and beards. If desired, use sprinkles for belt buckles and mouth.