1 pound powdered sugar
3 tablespoons of meringue powder (available at most craft or speciality baking stores)
6 to 8 tablespoons of warm water
1/2 teaspoon clear vanilla extract
Food coloring (optional)
Whisk together the powdered sugar and the meringue powder. Add 6 tablespoons of water and vanilla extract. Use a mixer and mix together on low until everything is combined. Then, turn the mixer up to medium/medium-high speed and beat until the icing is fluffy. Adjust the amount of water, as necessary, adding just a few drops at a time, until you reach the desired consistency. You can add food coloring if you like to color the frosting.
Place into piping bags with tips to decorate cookies. Use immediately or transfer to an airtight container to avoid the icing crusting over before you use it.