Make the royal icing: Place the confectioner’s sugar, meringue powder and water into a bowl and beat with an electric mixer for about 7 minutes until the mixture is smooth and when drizzled, stays on the surface for a few seconds. If you find that the icing is too thick, gradually add a few more drops of water. Divide the icing into bowls and dye it as many colours as you like. Place the icing into piping bags fitted with small round tips.