1. Preheat oven to 350 degrees and line cookie sheets with waxed paper.
2. Start by pulsing the oats in a food processor several times.
3. In a large bowl, combine the pulsed oats, flour, baking powder, baking soda, salt, cinnamon, and nutmeg.
4. In the bowl of a stand-mixer, beat the butter on high 30 seconds.
5. Add the sugars and beat until fluffy.6. Add in the eggs, one at a time, beating until yolk just barely disappears into batter.
7. Adding 1/3 of the flour at a time to the batter, mix well.
8. Drop the balls of cookie dough onto the lined cookie sheets and bake for 10 – 12 minutes or until bottoms are just starting to brown.
9. Cool on cookie sheet for 2 – 3 minutes and then finish cooling on a cookie rack.
10. When cookies are cooled, mix together the powdered sugar, milk, and vanilla for icing.
11. Dip the cookies into the icing (face down). Let the icing set-up and then dip them all again.
12. Let icing set-up again and store in an air-tight container.