In a small bowl, combine flour, baking soda and salt.
In a large bowl, beat together butter and both sugars with electric mixer on medium speed until light and fluffy. Beat in eggs, one at a time. Beat in vanilla. Add flour mixture gradually; mix well. Divide dough into tow oval discs. Wrap in plastic wrap and chill at least 30 minutes.
Preheat oven to 375 degrees F. Roll out dough on light floured surface to 1/8-inch thickness. Draw oval "eye" shape (about 4x2 inches) on piece of cardboard. Cut out shape and use as stencil for cutting cookie dough. Place cutouts 2 inches apart on ungreased cookie sheets.
Bake 9 to 11 minutes or until golden brown. Transfer to wire racks; cool completely. spread frosting evenly over cooled cookies. Use candy rings to form an "iris" on each cookie. Fill in "pupils" and make eyelashes with black decorating gel. Decorate cookies with red decorating gel for bloodshot effect.
These spooky cookies can be served at your kid's Halloween party or an adult party. Either way, they are sure to be a hit!