AIt would not maybe look exactly the same...but maybe you could pipe out meringue cookies in a similar shape with a star tip? I am not sure what that is!!
This looks like it was done in a silicone mold to me. If you could find that particular mold, you could make it a cookie by using a sugar cookie dough that doesn't spread, but I think it would be a total pain in the you know what. Or you could do it with chocolate or fondant and brush with some sort of white "paint" and put that on top of a round sugar cookie.
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