Preparation

1. Preheat oven to 350°F. Grease or line baking sheets with parchment paper.
2. Using an electric mixer, cream butter, sugars, vanilla and rum extract until light and fluffy, about 5 minutes.
3. In a small bowl, combine eggnog and vinegar.
4. Slowly add to butter mixture in a thin stream, beating well.
5. In a separate bowl, sift together flour, baking soda, baking powder, salt and nutmeg.
6. Add flour mixture to batter, beating until combined.
7. Drop by rounded teaspoons onto prepared baking sheets and bake for 12-15 minutes until puffed and lightly browned on the bottoms.
8. Cool completely.
9. To make frosting, cream together butter, eggnog and extract.
10. Slowly add powdered sugar and beat until fluffy.
11. Frost cookies and decorate.
12. Store in the refrigerator but let cookies come to room temperature before serving for best flavor.