Ingredients

　　1 pound confectioners’ sugar, sifted

　　5 tablespoons meringue powder

　　Scant 1/2 cup water

　　Combine all ingredients in the bowl of an electric mixer fitted with the paddle attachment. Mix on low speed until smooth, about 7 minutes. If icing is too thick, add more water; if too thin, beat icing 2 to 3 minutes more or add more confectioners’ sugar a tablespoon at a time. Use icing immediately, or store in an airtight container up to 2 days (icing hardens quickly when exposed to air). Beat well with a rubber spatula before using.

　　Martha Stewart's Cookies