Using your favorite sugar cookie recipe, roll out dough onto a round pan and bake at 350 for 20 minutes or until golden brown.
As soon as you remove the cookie from the oven, evenly place the chocolate chips on the cookie and allow it to melt, about 2-3 minutes. Then using an offset spatula spread out the chocolate chips on the cookie.
Allow it to cool completely, then evenly spread out the icing and decorate with M&Ms or any Christmas colored candy.