Beat whites and water in bowl until foamy. Add sugar; beat at high 2 minutes, until stiff. Refrigerate; put plastic wrap on surface.
Paint skewers with coloring; dry.
With scissors, cut 17 marshmallows in thirds, crosswise. Dip one cut side of each marshmallow in yellow sugar. Spoon 1 teaspoon icing 4 inches in from edge of sheet of waxed paper. Place blunt end of skewer in icing, with skewer resting on waxed paper.
Arrange 5 marshmallow slices, sugared side up, around icing. Spoon 1/2 teaspoon icing in center. Hollow center of gumdrop, using small measuring spoon. Place in flower center. Make 9 more flowers for a total of 10 flowers. Dry overnight.