Sift the powdered sugar and meringue powder together into a bowl.
Add vanilla extract, and gradually add water, starting with 6 tablespoons and adding more if needed. Whisk until combined, but do not overmix.
Divide the royal icing among bowls, depending on how many colors you plan to make. Add gel food coloring with a toothpick, and stir to get an evenly colored frosting. Add more food coloring as needed.
Place the icings into separate disposable piping bags, and secure the open ends of the bags with small rubber bands. If you're using piping tips, insert a coupler into the bag before adding the icing. This keeps the tip from being pushed inside, and lets you swap out different tips as needed. You can also simply cut a small bit off of the end of the bag.
Outline each cookie using a 15-second royal icing, Then fill in (or flood) the background of the cookie using a slightly thinner, 10-second royal icing.
Allow the background to dry partially before going back to add details.
Notes
To Store: Royal icing made with meringue powder can be stored in an airtight container at room temperature for at least 2 weeks, and possibly up to 4 weeks.
When ready to use stored frosting, mix it with a hand mixer until it's smooth.
You can make royal icing in a stand mixer, with a hand mixer, or with a whisk.
Use gel food coloring to get the best, brightest colors. Liquid food coloring adds too much moisture to this recipe.
Play with your royal icing to find the right consistency for your decorating project. For cookies, you want a 15-second icing for outlines and details, and an 8-10 second icing for flooding.
If you want the cookies to have a visible outline, allow the outline to dry before flooding.
Instead of flooding with a piping bag, simply add a dollop of icing to the cookie and spread it out using a small spatula, spoon, or brush.