Instructions: In a large bowl, with an electric mixer on low speed, beat together the confectioners sugar, 3 tablespoons of warm water, the corn syrup and the vanilla, almond or lemon extract, if using. Increase the speed to medium and beat until well-blended and smooth.

(Alternatively, in a medium bowl, stir together the confectioners sugar, water, corn syrup and extract until well-blended and smooth).

Adjust the icing consistency as needed by adding a bit more water to thin it or more confectioners sugar to stiffen it. A fairly fluid consistency is needed to spread the icing easily and form a perfectly smooth, glossy surface; a stiff consistency is needed to pipe and form lines that hold their shape.

If desired, divide the icing among separate small bowls and tint each a different color by stirring in one or two drops of food coloring. The icing gradually dries out as it stands; thoroughly stir in one or two drops of water to thin it as necessary, and cover with plastic wrap when not in use.

Using a table knife, apply the icing to cookies. Or, to apply piped icing outlines or trims to cookies, spoon into paper cones or pastry bags fitted with fine writing tips.

To prevent piping from running or blurring on cookies decorated with confectioners icing, be sure that it is completely set, at least six hours, preferably longer, before storing.

Store in an airtight container in the refrigerator for up to four days. Let warm up slightly and stir before using.

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