Sift the powdered sugar (so it won't clog the decorating tip).
Combine sugar with meringue powder until well mixed; stir in water. Beat on low speed until ingredients are moistened (about 30 seconds).
Increase mixer speed to medium to high speed and beat for 5 to 8 minutes or until icing is very stiff. If icing is too stiff, add a few drops of water or flavoring, if too liquid, add more sugar, until icing is of a piping consistency.
Divide into portions and tint to different colors, using a few drops of coloring (a little goes a long way!). Use icing immediately or keep covered to prevent it from drying out.
Makes about 2 1/2 cups.
Submitted by: CM