Instructions: Preheat the oven to 350 degrees. Line baking sheet with parchment paper or greased foil. In a small bowl, stir together the water and coffee crystals until dissolved; set aside. In a large mixing bowl, beat the butter on medium to high speed for 30
seconds. Add the sugar and salt and beat until combined, scraping the sides of the bowl occasionally. Add the eggs and coffee mixture and beat until combined. Beat in as much of the flour as you can with the mixer; if necessary, stir in any remaining flour with a wooden spoon. Drop dough by slightly rounded teaspoonfuls 2 inches apart onto the
prepared baking sheets; spread the dough into 2 inch circles. Bake for 9 to 11 minutes or until browned around the edges. Remove and cool for 2 minutes, then transfer cookies to a wire rack to cool completely. To make the icing: Stir together the coffee crystals and 1 tablespoon of the whipping cream or milk until the coffee dissolves. Stir in the confectioners sugar and enough additional whipping cream or milk to make an icing of piping consistency. When cookies are cool, pipe icing in a zigzag pattern over cookies. Sprinkle with additional coffee powder if desired. 2 dozen

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