Method

Combine powdered sugar and meringue powder or egg whites in a mixing bowl and
beat
on low speed. Add water drop by drop. The amount depends on whether you used
the
powder or the egg whites, and on the temperature and humidity in your kitchen.

Add the
water slowly and do not let the mixture get runny - you will probably not use
all of it. Beat
until the mixture holds a trail on the surface for five seconds when you raise
the mixer
from the bowl.
If you like, you can tint the icing with a few drops of food
coloring. Makes 6
cups.