In the bowl of an electric mixer fitted with the paddle attachment, combine sugar and meringue powder.

Mixing on low speed, add a scant 1/2 cup water.

For a thinner consistency, usually used for flooding, add more water.

A thicker consistency is generally used for outlining (piping) and adding details.

Mix until icing holds a ribbon-like trail on the surface of the mixture for 5 seconds when you raise the paddle.

Dust the work surface with flour for rolling out the cookie dough.

Dust the dough with flour as needed to stiffen the dough a bit (this prevents cut out cookies from spreading into a blob)

Bake as directed and allow to completely cool before decorating with icing.