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