Heat oven to 350°F. In large bowl, knead cookie dough and flour with hands until well mixed. On floured surface, roll dough to 1/4-inch thickness. Cut with floured 3-inch bat-shaped cookie cutter. On ungreased cookie sheet, place cutouts 2 inches apart. Reroll dough and cut additional cookies.
Bake 10 to 12 minutes or until edges are lightly browned. Cool 5 minutes; remove from cookie sheet to cooling rack. Cool completely.
Tint frosting with black food color. Frost cookies with frosting; attach candy eyes. Sprinkle cookies with black sugar. Pipe ears and mouth with orange icing. Let stand until set.