In a medium bowl, whisk together the powdered sugar, corn syrup, extract and 3 tablespoons of milk. Whisk well until the mixture is smooth.
Add more milk to thin the icing, one tablespoon at a time, mixing between each addition. To know if you have the correct consistency, pull up on the whisk and allow the icing to drizzle down. The ribbons of icing should completely absorb into the icing in the bowl in about 5-7 seconds. This is how you know it is thin enough to create an even surface, but not be so thin that it runs everywhere.
Color the icing with gel food coloring if desired. Use just a small amount to start and add more as needed.
Use the frosting immediately so that it does not form a crust. Or you can press a piece of plastic wrap down on the top to prevent air from getting around it and drying it out.
Use a piping bag and tip, squeeze bottle or spoon to decorate the cookies. Or you can turn the cookie upside down and dip it into a bowl of icing. Allow it to drip for several seconds, then turn the cookie upright and place it on a wire rack or baking sheet to set.
Store any leftover frosting in an airtight container and store in the fridge for up to 5 days.
Notes
Add a pinch of salt to cut sweetness.
This icing will dry to stack the cookies after about 12-18 hours, but it is not has hard as royal icing so may crack a little.
Color the frosting as you’d like with gel food coloring (liquid food coloring will add more moisture to the frosting and make it thinner).
Refer to the article above for more tips and tricks.The calories shown are based on the icing decorating 20 cookies, with 1 serving being 1/20 of the frosting. Since different brands of ingredients have different nutritional information, the calories shown are just an estimate. **We are not dietitians and recommend you seek a nutritionist for exact nutritional information. The information in the nutrition box are calculated through a program and there is room for error. If you need an accurate count, I recommend running the ingredients through your favorite nutrition calculator.**