Step 1Heat the oven to 350 degrees. Set out 2 baking sheets and leave them ungreased and unlined.
Step 2In a large bowl, combine 1 cup sugar, the butter, cream, 2 teaspoons nutmeg, the rum extract, salt, cloves and egg yolks and beat with an electric mixer on medium-low speed until fluffy, 1 to 2 minutes (see Baker’s Note). Add the flour and mix on low speed until just combined.
Step 3Working in batches, scrape the dough into a spritz gun fitted with a wreath disk and press shapes 1 inch apart on the baking sheets. Mix the remaining 2 tablespoons sugar and 2 teaspoons nutmeg in a small bowl, then sprinkle the spiced sugar evenly over the cookies.
Step 4Bake, rotating the baking sheets from front to back and top to bottom halfway through, until lightly golden on the bottom, about 12 minutes.
Step 5Let the cookies cool on the baking sheet for 1 minute before transferring to a wire rack to cool completely. Repeat with the remaining dough and spiced sugar.