• Add the powdered sugar and meringue powder to the bowl of an electric mixer fitted with the paddle attachment. Stir them together on low speed.
• With the mixer still slowly stirring, drizzle in the vanilla extract. Then drizzle in the first 1/4 cup of water.
• Stop the machine and scrape down the sides of the bowl, mixing up anything clinging to the bottom. The mixture will be VERY thick and hard to scrape so use a sturdy scraper.
• With the mixer turning on medium-low speed, continue to add the remaining 1/4 cup water, 1 tablespoon or so at a time, until the icing comes together. It will be very thick and you may not need the entire bit of water.
• Once the icing has come together, scrape the bowl again and then beat the icing on medium-high speed for 2 - 4 minutes or until medium-soft peaks form--the icing forms a peak that falls over.
• Immediately transfer the icing to an airtight container and cover with plastic wrap pressed onto the surface. This will give you time to divide the batch into smaller portions for tinting and making the piping and flooding consistencies without your master batch drying out from the air.

To Use the Icing:

• First, divide the batch and tint it with the color of food gel you desire.
• Then, divide each color into piping and flooding consistencies as needed for your cookie design. For full instructions, see photos in post for visual cues on texture.