Prepare and bake one batch of the Soft Cut-Out Sugar Cookies (Recipe #5) using school-themed shapes like apples, circles (for chalkboards), or rectangles (for notebooks). Let them cool completely on a wire rack. This is crucial, as any warmth will melt the icing.

In the bowl of a stand mixer fitted with a paddle attachment (or using a hand mixer), combine the sifted powdered sugar and meringue powder on low speed.

With the mixer still on low, slowly stream in the extract and 9 tablespoons of the lukewarm water.

Once the ingredients are combined, increase the speed to medium-high and beat for 5-7 minutes, or until the icing is very glossy and forms stiff peaks. This is your "stiff" consistency icing, perfect for piping fine details.

Divide the icing into smaller bowls for each color you plan to use. Add a tiny drop of gel food coloring to each and stir well. To create a "flood" consistency (for filling in the cookies), add water ½ teaspoon at a time to a portion of your colored icing, stirring gently, until it reaches the consistency of honey or shampoo.

Transfer your icing to piping bags. First, use a medium-consistency icing (thicker than flood) to outline your cookie shape. Let the outline set for about 10 minutes.

Use the thinner, "flood" consistency icing to fill in the outlined area. Use a toothpick or scribe tool to guide the icing into corners and pop any air bubbles.

Let the flooded base dry for at least 1-2 hours before adding finer details (like an apple stem or pencil lines) on top using a thicker icing.

Let the decorated cookies air dry, uncovered, for at least 8 hours, or overnight, until the icing is completely hard to the touch.