1. Preheat the oven to 350°F and line two baking sheets with parchment paper.

2. In a large bowl, beat the peanut butter, softened butter, brown sugar, and granulated sugar until light and creamy.

3. Add the egg and vanilla extract, then mix until smooth.

4. In a separate bowl, whisk together the flour, baking soda, and salt.

5. Gradually add the dry ingredients to the wet ingredients and mix just until a soft dough forms.

6. Fold in the chocolate chips evenly through the dough.

7. Scoop the dough into even portions and place them on the prepared baking sheets, leaving space between each cookie.

8. Gently flatten the tops slightly to create a good surface for decorating later.

9. Bake for 9 to 11 minutes, until the edges are set and the centers are still soft.

10. Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.

11. If making sandwich cookies, spread white frosting on the flat side of one cookie and top with a second cookie.

12. Spread a round layer of white frosting or melted white candy coating over the top cookie, letting it settle naturally like a melted snowman face.

13. Add mini chocolate chips for the eyes and smile, then add orange icing or candy for the carrot nose.

14. Pipe extra white frosting at the top for a decorative finish and let the cookies set before serving.