Mix powdered sugar and meringue powder on low for 1 minute until it's fully blended.
Add water and extract and mix on low until it's mixed well.
Then turn mixer on medium and beat until the icing is stiff, 8-10 minutes.
Add water to thin to the consistency you need.
You can store royal icing at room temperature or in the refrigerator for a few weeks.
Whip it if it becomes separated.