In a medium bowl, beat ¼ cup cold water and meringue powder with a mixer at medium speed until frothy. Gradually beat in confectioners’ sugar until smooth.
Place a small amount of icing in a pastry bag fitted with a small round tip. Divide remaining icing among small bowls, and tint as desired with food coloring. Stir in additional water ½ teaspoon at a time as needed to create a spreadable consistency.
Recipe by Paula Deen Magazine at https://pauladeenmagazine.com/decorated-sugar-cookies-recipe/