Preheat oven to 350 degrees F. Combine dough and flour.  Roll to ¼” thickness. Cut out cookie shapes. 

Bake at 350 for 8 minutes or until the edges start to brown. Remove from oven and cool completely on wire rack.

In a stand mixer combine sugar and meringue powder.  Add 8 tablespoons of water, using the whisk attachment, beat for 1 minute on low. Continue to add water one tablespoon at a time until the icing slowly drizzles from the whisk when lifted.

**Once prepared - if the icing is too hard, add more water one drop at a time.  Too runny, add more icing sugar one teaspoon at a time.

Separate the icing into small mixing bowls and add desired food coloring. Mix well. Scoop the icing into piping bags or icing bottles.

Line around the edge of the design with icing and fill the middle.  Use a toothpick to poke bubbles or direct icing into holes

Allow each icing area to dry completely before moving on.

Add dots of royal icing to the cookie where you want to affix candy eyes.  Place a candy eye onto each dot of icing and allow to dry completely before packaging or storing. Repeat for all cookies.