In the mixing bowl of a Stand Mixer, place the Warm Water, Meringue Powder, and a small amount of corn Syrup, and blend with the Whisk attachment until icing ingredients are completely blended and smooth. Add the Powdered Sugar, about 2 cups at a time, and mix on low, until all the Powdered Sugar has been added. Scrape down the sides of the Mixing Bowl as needed making sure to scrape down all dry ingredients from the sides, and blend until the Icing is smooth and creamy. When you are ready to ice your cookies, you can add 1 tablespoon to 1 cup of icing to thin the icing, this is the perfect consistency for flood icing, a laying the first layer of icing to dry.

Allow about 1 hour for Icing to completely set. Serve, and Enjoy!