Reserve 32 white chocolate chips, and then melt the remaining white chocolate in a double boiler or in 30-second increments in the microwave, stirring in between.
Dip one-third of the cookies in the chocolate. Using a fork, make lines in what will be Santa’s beard.
Lay the cookies on a baking sheet covered with waxed or parchment paper. After all the beards are finished, place the tray in the refrigerator for a few minutes to firm up the beards.
Next, dip the top third of the cookie in the white chocolate Sprinkle with the red sugar while the chocolate is still wet. Then place a white chocolate chip slightly off the center of the hat for the pom-pom.
With a dab of melted chocolate, attach semisweet chocolate chips for the eyes and a red-hot for the nose.
Allow to sit for a few minutes at room temperature or in the refrigerator until the chocolate is firm.