In a stand mixer combine sugar and meringue powder. Add 8 tablespoons of water, using the whisk attachment, beat for 1 minute on low. Continue to add water one tablespoon at a time until the icing slowly drizzles from the whisk when lifted.

Once prepared - if the icing is too hard, add more water one drop at a time. Too runny, add more icing sugar one teaspoon at a time.

Separate the icing into small mixing bowls and add desired food coloring. Mix well. Scoop the icing into piping bags or icing bottles.

Line around the edge of the design with icing and fill the middle. Use a toothpick to poke bubbles or direct icing into holes. Allow each design area to dry before moving on. The icing should completely dry, at room temperature for at least four hours, before adding piping details to the top.

Polka Dots: before the flooded area dries, add dots of different colored icing.

Shamrocks: before the flooded area dries, add three dots of white icing, drag a toothpick through each dot, creating a shamrock.

Zig zag design: before the flooded area dries, add stripes of different colored icing and then drag a toothpick through the stripes.

Sprinkles: before the flooded area dries, add sprinkles.

Plaid pattern: allow the flooded icing to dry. Add stripes of white and light green icing to the cookie, creating a plaid pattern.

Candy: glue to the cookie with a drop of icing.

Edible marker: before using on the icing, allow the icing to completely harden for at least four hours.