Cookies:

1. In a mixing bowl, use a hand mixer or stand mixer to beat sugar and butter until fluffy. Beat in the egg, vanilla and rum.
2. Whisk together flour and nutmeg in a separate bowl. Add to the butter mixture, 1 cup at a time until mixed thoroughly.
3. Remove dough from bowl and wrap in wax paper. Refrigerate for at least 1 hour.
4. When you are ready to make cookies, preheat oven to 350 degrees F and then take a small chunk of dough and warm slightly in your hands.
5. Place some flour on a cutting board and roll out the dough until it is 1/2″ round. Cut into 2 1/2″ logs.
6. Arrange the logs on an un-greased cookie sheet. Bake at 350 degrees F. for 14-16 minutes. Cookies should be slightly brown on the bottom, not on the top. Remove from oven and cool on a wire rack.

Frosting:

1. Beat together the butter and rum (or rum flavoring).
2. Add a 1/2 cup powdered sugar and beat. Add 2-3 tablespoons of half and half and beat in. Gradually add 2-3 cups powdered sugar until it reaches a spreading consistency.
3. Spread frosting on each cookie and then run tines of a fork over the frosting to resemble bark. Sprinkle tops with nutmeg.