Grease a large baking sheet.
Roll out the cookie dough on a lightly floured surface and cut out rounds using an 8 cm (3¼ inch) cookie cutter, rerolling the trimmings to make 20 in all. Place on the baking sheet, spacing them slightly apart.
Bake in a preheated oven, 180°C (350°F), Gas Mark 4, for 15 minutes, or until beginning to darken around the edges. Transfer to a wire rack to cool.
Make the buttercream by beating together the icing sugar, butter and measurement water until smooth and creamy. Place in a piping bag fitted with a fine plain nozzle.
Make the kittens by shaping 10 triangular pieces of pink icing for noses on a sugar-dusted surface. Secure to the centres of half the cookies with buttercream. Press 4 cm (1¾ inch) strips of pink icing to the base of the cookies. Stud with silver or gold balls to make collars. Shape pointed ears in pale brown icing and secure with frosting. Pipe features onto the faces with the buttercream, then add round eyes made of pale brown icing and bow ties made of blue icing. With the writing icing, draw a black line down the centre of the eyes.