1/4 c. water
1 tbsp. light corn syrup
3 c. plus 3 tbsp. powdered sugar
1/2 tsp. clear vanilla extract

Combine water and corn syrup in heavy saucepan. Add sugar and blend well. Using a candy thermometer, cook over medium-low heat until temperature reaches 100°F. Stir constantly! Remove from heat and stir in vanilla. Cool for 5 to 8 minutes. Ice cookies. Stir icing occasionally. You can sprinkle on candy decorations, nonpareils and colored sugars before the icing hardens.

Replace vanilla extract with almond or lemon extract just for fun!