Make a typical sugar cookie icing recipe as follows:
Mix: (add additional corn syrup to make sure it is runny)
Dip marshmallow into orange about one third the way up from the bottom. Dry.
Dip marshmallow into yellow about one half the way up the orange. Dry
Mix the rest of your icing to make black and dot the top part of marshmallow to make eyes. This step is not necessary as they are a unique little treat or party favor either way.