Dissolve the sugar with treacle, spices and butter in heavy based pan over a low heat, then slowly and carefully bring the mixture to the boil.
Cool the mixture to a room temperature, then mix in the baking powder.place the flour in a bowl with a pinch of salt and make a well in the center.
Pour in the cooled mixture and the egg and stir from the center to incorporate the flour.
Turn out on to a floured surface and knead, then weep in grease proof paper and leave in the refrigerator for about 30 minutes.
Take out the dough and roll out to about 3 mm thick.
Using assorted cutters, stamp out people, animals, trees, etc. and place on greased baking sheets.
Bake in a preheated 170 ° Celsius oven for 10 minutes, then remove and cool on a wire rack.
Finish the gingerbread men by piping glace icing round outlines and fill in noses, mouths, eyes, hats and buttons with glace icing.