I happened to have a hand shaped sandwich cutter which came in handy (excuse the pun) for these, but the shape wouldn't be all that difficult to cut out.
I used my usual vegan shortbread recipe, which is very simple. Three ingredients in a bowl and less than five minutes to blend.
1 part sugar
1 part vegan spread
1.5 - 2.0 parts flour
Mix with your fingers, beginning with the 1.5 parts flour to 1 parts each of sugar and spread. If it ends up too sloppy (more towards a cake mix) add the rest of your flour and rub into the rest. The consistency should be less like pastry and more like a thick cookie batter. You should be able to lift it out of the bowl in one big ball, but it should still feel a little greasy and loose.
It doesn't need colouring, since it will turn slightly golden in the oven, but you could add some vegetable based food colouring the way I have, to get more of a flesh tone. The fingernails are whole almond halves tucked into the hand before cooking.
Cut out shapes and place on a lined baking tray. Initially cook for 15 minutes at 170 degrees. The shapes should only have the merest hint of golden baked colour on the edges before they are removed form the oven. Leave them an extra 5 to 10 minutes if they are not right. Allow to cool before using a spatula to remove them from the tray. They will further solidify during cooling.