Combine the icing sugar and the meringue powder in a clean and grease-free mixing bowl. ***Do NOT use a plastic bowl. I recommend using stainless steel, washed with hot water and dried with a paper towel.
Add the water and beat until the icing forms peaks (about 8-10 minutes with a heavy-duty mixer, 10-12 minutes with a hand-held mixer). * I also recommend using a stand mixer, as it's a pain to use a hand held.
Keep the icing covered with a damp cloth while it is being used and store it in an airtight container (do NOT refrigerate it).Before using again: beat again at low speed
Note: For successful icing, keep all utensils completely grease free.