Sift sugar into medium bowl. Add corn syrup, 3 tablespoons water and vanilla; and whisk to blend. Add more water 1 teaspoon at a time, until icing has a smooth, yet thick consistency. Tint with food coloring if desired.
2
Pipe decoratively onto cookies or thin with a little water and paint over cookies. (Keep icing covered with plastic wrap to prevent it from drying out.)