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Preheat oven to 180 degrees.
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Gently boil golden syrup, water, sugar and spices in a large saucepan.
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Bring to the boil, stirring well.
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Remove from heat and stir in butter and baking soda.
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Add enough sifted flour to make firm dough.
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Sit aside and leave to cool.
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Roll out when cool onto a flour dusted bench and cut into shapes with cookie cutters dipped in flour. Bake for approximately 12 minutes or until golden and crisp.
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Leave to cool on a rack, ready for icing.
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Mix all the icing ingredients together until smooth.
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Place in a piping bag, or cut a hole in the corner of a plastic bag, and pipe on eyes, mouth, buttons etc. You can use the icing to stick mimi M&M's or raisins on for eyes and buttons.