01 - In a medium bowl, whisk together powdered sugar, 2 tablespoons milk, corn syrup, and vanilla extract until smooth and glossy.
02 - If icing is too thick, add additional milk 1/2 teaspoon at a time until reaching thick but pourable consistency.
03 - Divide icing into separate bowls for multiple colors. Stir in food coloring a few drops at a time until desired color is achieved.
04 - Use immediately on cooled sugar cookies. Dip, spread with knife, or pipe designs using piping bag or squeeze bottle.
05 - Allow decorated cookies to dry at room temperature for at least 4 hours or until icing is completely set.