ROYAL ICING

2 lb bag powdered sugar
1/3 cup meringue powder
1 tablespoon vanilla or almond extract
3/4 cup water

Needed for decorating:
piping bag with piping tips or gallon zip lock bags
condiment containers
food coloring
toothpicks
sprinkles/decorating sugar

Using a whisk attachment, beat all ingredients until stiff peaks form.  This will take a few minutes.

Prepare your piping icing:
Once you have stiff peaks this is your desired consistency for the piping icing.  This will be your outline on all cookies.  Determine what colors you need for piping and divide it out into the piping bags or gallon zip lock bags, set aside.

Prepare your flooding icing:
Depending on how many colors you will need, divide frosting into separate bowls and die with food coloring.  Add water with a spray bottle and keep stirring until you achieve the consistency of toothpaste.  Icing should be thick but freely run off the spoon.  Place this icing into condiment bottles.

Decorating your cookies:
Use the piping icing to outline your cookie on the edges.  Then use the flooding icing to fill in your cookie, the piping line will keep your flood icing from running over the edges.  Use a toothpick to help your flooding icing to the edges.  Now decorate your cookie with sprinkles or allow first layer of flooding icing to dry before adding more details with piping icing for a second layer.