Heat honey, sugar, gingerbread spice and fat in small pieces in a pot while stirring until the sugar is dissolved. Pour into a mixing bowl and let it cool down. Then stir in the egg with the whisk of the hand mixer. Mix flour, cocoa and baking powder. Add about half to the honey mixture and knead with the dough hooks of the hand mixer. Add the rest of the flour and knead into a smooth dough with your hands.
Wrap in foil and put in a cool place for about 2 hours. Roll out the dough on a floured work surface to a thickness of about 4 mm. Cut out about 15 rocking horses and 15 snowmen each. Knead dough remains again. Place on 2 baking trays lined with baking paper. Brush with milk. Bake in the preheated oven (electric cooker: 175 °C/ convection oven: 150 °C/ gas: level 2) for about 10 minutes. Let them cool down. Stir icing sugar and lemon juice until smooth. Coat snowmen completely, rocking horses partly with it. Colour the remaining icing with food colouring. Border rocking horses with it.
Let them cool down. Stir icing sugar and lemon juice until smooth. Coat snowmen completely, rocking horses partly with it. Colour the remaining icing with food colouring. Border rocking horses with it. Surround snowmen's hats with sugar lettering. Decorate all cookies with sweets as desired. Dust snowmen with icing sugar