Combine the meringue powder and water. Beat until combined and foamy.

Sift the powdered sugar and beat on low to combine. (Do NOT skip the sifting)

Add in the corn syrup and extract if desired. {Bridget says the corn syrup helps keep the icing shiny}

Increase speed to med-high/high and beat for about 5 minutes, just until the icing is glossy and stiff peaks form. (You should be able to remove the beater from the icing and hold up and jiggle without the peak falling.) Do not over beat.

Cover with plastic wrap toughing the icing or divide and color using gel paste food coloring. Cover until ready to use.

To make flood icing, add water to your icing a teaspoon at a time, stirring with a rubber spatula, until it is the consistency of syrup. When you hold your spatula up, the ribbon that falls back into the bowl should disappear in 2 to 3 seconds.