In a standing mixer bowl, combine powdered sugar with meringue powder. Add almond or vanilla extract and water. Beat until thick. Icing should be the consistency of school glue. If using food coloring, separate icing into separate bowls and mix desired food coloring in each bowl. (Note: Royal icing will quickly crust over if left uncovered. If that happens, stir until softened and keep covered when not using.) To pipe the icing, use a squeeze bottle with a fine tip, a piping bag with the tip snipped or #2 or #3 piping tip. Pip a border around the edges of the cookie and then “flood” or fill the cookie inside the border. Let icing harden slightly before additional decorating. To make heart shapes with icing, Pipe dots near the edge of the cookie. Drag a toothpick through the dots to create a heart shaped border. Let iced cookies dry overnight. Store in an airtight container. Cookies can be frozen.