Mix flour and sugar in a mixing bowl. Mix 65 ml milk and ammonium bicarbonate and add it to the flour mixture with butter in flakes. First knead with the dough hook of the hand mixer, rub 50 g marzipan into it and then briefly work it into a smooth dough with your hands
Roll out the dough on some flour to a thickness of approx. 4 mm and cut out 10 ovals (approx. 10 x 5 cm Ø), kneading the remaining dough again and again. Place on 2 baking trays lined with baking paper and brush with 1 tbsp. milk. Press wooden handles into the ovals, starting from the middle of the long side in one direction. Bake one after the other in a preheated oven (electric range: 175 °C/ convection oven: 150 °C/ gas: level 2) for about 17 minutes. Let them cool down
Form 40 g marzipan into 10 balls. Mix icing sugar and egg white to a thick icing and colour half of it with red colour. Mix the white icing with 1 tablespoon of water. Fill the red and white icing into 2 piping bags. Decorate cookies with it. Glue chocolate lentils as eyes. Press marzipan balls as nose on them, sprinkle the beard with sugar and let it dry overnight
Waiting time approx. 45 minutes