Line cookie sheets with Reynolds(R) Parchment Paper; set aside. No need to add extra grease or spray your cookie sheets. Knead flour into sugar cookie dough until well blended. Roll out half of cookie dough at a time to 1/4-inch thickness between lightly floured sheets of Parchment Paper. Using Valentine cookie cutters, cut out cookies; place on parchment-lined cookie sheets.
Bake 7 to 12 minutes, depending on the size of the cookies or until the edges begin to brown. Let stand one minute on cookie sheets. Slide Parchment Paper with cookies onto a wire racks to cool completely.
Icing and Decorating: Beat powdered sugar, meringue powder, water and extract in a large bowl, with an electric mixer, on high speed until smooth and thick, about 1 minute.
Divide icing into 3 small bowls. Leave one bowl of icing white. Stir food coloring in remaining 2 bowls to make pink and red icing of desired color. Cover icing tightly when not in use, icing dries quickly.
Pipe outlines of cookies with contrasting colors of icing using a decorating bag with tip. Or, place icing in plastic zipper bags. Snip off one corner with scissors and use to pipe icing.
FOR SUGARED OUTLINES, sprinkle heavily with sugar crystals or nonpareils while icing is wet. Lightly shake off excess crystals.
TIP: Sprinkle over Parchment Paper to catch excess for reuse.
TO ICE INSIDE OUTLINES, add a little water to thin icing, if necessary. Spoon a small amount of icing onto outlined cookies. Using a brush, small spatula or your finger, spread icing up to outline to fill in spaces.
FOR OTHER DECORATIONS, use same techniques for piping dots, drizzles or to write messages.
REYNOLDS KITCHENS TIPS: --Cover icing at all times. Icing can dry out quickly. --Let icing dry before adding a different color of icing. If icing is still wet, colors will blend.
Per Serving: 186 calories;4.9 g fat;
34.2 g carbohydrates;
1.4 g protein;
2 mg cholesterol;
75 mg sodium.