To Prep: Preheat oven to 350 degrees and line two cookie sheets with a silicone baking mat or parchment paper.
To Make the Cookies
Using a standing mixer (or electric hand mixer), beat together the butter, white sugar, light brown sugar, eggs, corn syrup, and vanilla, until light and fluffy.
In a separate mixing bowl, whisk together the flour, cocoa powder, cornstarch, salt and baking soda.
Slowly pour the dry ingredients into the bowl of wet ingredients, mixing as you add, until a cohesive dough forms.
Use a medium cookie scoop to portion out the dough, rolling into balls. If you don't have a cookie scoop, you'll want to use about 1 1/2 Tablespoons of cookie dough for each ball.
Line up the balls of dough on your two prepared baking sheets. Gently press each ball of dough down to form a thick disk.
Bake for 15-18 minutes, or until the edges of the cookies are firm.
To Make the Icing
Beat together the egg whites, cream of tartar, powdered sugar, and vanilla until well combined and the mixture holds a soft peak, or about 5 - 7 minutes.
Once the icing is white in color and holds a peak, mix in 5-7 drops of bright red food coloring.
After you have your desired color, mix in 2 Tablespoons of water to thin out the icing. You want it to hold its shape somewhat, but still be able to drip off a spoon.
To Decorate
Dip a fork into the icing, then use it to fling the icing on top of the cookies. You can use as much or as little icing as you like, and the cookies should look a bit messy.
Allow the icing to dry fully before serving or storing, this will take about an hour.
Notes
Nutrition information is an estimate only; your actual values will vary based on exact ingredients and serving size.