Have your sugar cookies baked and cooled. This icing is enough to ice 2 dozen cookies.
Combine 4 cups sifted confectioners’ sugar, 3 Tablespoons meringue powder, and 9 Tablespoons of water in a large bowl.
Beat icing ingredients on high speed for 1.5–2 minutes until the icing drizzles and smooths within 5–10 seconds. Add more water 1 Tablespoon at a time if too thick.
Divide and tint the icing with gel food coloring using a toothpick, stirring to deepen color as desired.
Fit a pastry bag with a small round piping tip (e.g., Wilton #4) and fill with icing, leaving space at the top.
Decorate your cooled cookies with the prepared royal icing.