Preheat oven to 350 degrees Fahrenheit.

Combine all ingredients for cookies in large mixing bowl. Beat for about one minute, or until dough is thick and well combined.

Using a teaspoon, scoop the batter out of the bowl. Use your hands to form a ball, and place on greased cookie sheet.

Bake for 9 minutes, then remove from oven and allow to cool on cooling rack or waxed paper.

For the frosting

Combine cream cheese, butter, powdered sugar and vanilla in a small bowl. Mix with fork or whisk until creamy.

Use a butter knife to spread frosting on cooled cookies.

Pour sanding sugar or plain sugar in small bowl. Dunk cookies in, frosting side down, rotating so that the sugar covers all of the frosted areas.