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How do you make these frosted cookies? (PICS INCLUDED)?

I would like to make similar frosted cookies to give as gifts to friends and families. But I don’t want to pay $80 for a dozen of these cookies at these popular cookie boutiques. So I just would like to save money and make them myself. So what ingrediants do I need to make the frosting part and decorative part?

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http://bakersdozencookies.net/CookiePics/VALENTINE_COOKIES4.jpg

http://www.pro-gift-baskets.com/images/gifts/ICSTAR_S.jpg

http://www.gourmet-cookie-bouquets.com/Images/CO9-175B.jpg