1. Heat oven to 350 degrees F. Knead flour into dough in bowl. Roll dough out 1/4 inch thick. Using assorted cutters, cut out shapes. Transfer to ungreased baking sheets. Gather scraps; repeat.
2. Bake in 350 degree F oven 9 minutes or until edges are golden. Cool on rack.
3. Prepare icing. Divide into batches; tint with food color. Coat cookies with thinned icing. Let dry. Decorate with thicker icing, piping with pastry bag fitted with writing tip. Makes about 20 (3-inch) cookies.
1. Beat meringue powder, confectioners sugar, and water in bowl until peaks form, 10 minutes (makes 3 cups; repeat recipe if necessary). Divide icing in half. Base coat: Thin half of icing with water, a drop at a time, until consistency of honey. Use thicker half for piping.