Mix powdered sugar, 2 tbsp milk, corn syrup/honey and extract in a bowl.
Add more milk slowly until you get the right thickness (thicker for piping, medium for spreading, thinner for dipping).
Divide and add food coloring if wanted.
Decorate cookies by piping, spreading or dipping.
Add sprinkles immediately before frosting sets!
Let cookies dry about 2 hours before stacking.