First I mix the meringue powder and water until it's foamy.

Then I add the powdered sugar (be sure to start off on low or else the powder will fly up in your face)

Once the powdered sugar is mixed completely in I add the corn syrup.

Mix about 5 to 7 minutes until a high peak is seen. (Note: Make sure the peak stands straight up. If it flops over even just a bit it's still not ready.

Immediately cover it with plastic wrap so it doesn't dry out. Make sure no air is trapped in between the plastic wrap and the icing.

Separate the icing into containers to add gel paste food color (if desired)