Prepare the Sugar: Sift the confectioners' sugar into a bowl to remove any lumps, ensuring a smooth icing texture. This step is crucial as even small lumps can clog piping tips and create an uneven surface on your decorated cookies.
Combine Ingredients: In a medium bowl, add the sifted confectioners' sugar, 1 tablespoon of milk, corn syrup, and 1 drop of lemon juice. Mix until all ingredients are thoroughly combined and no dry sugar remains. The corn syrup gives the icing a beautiful shine once dried.
Adjust Consistency: Add more milk and/or lemon juice gradually, a little at a time, until you achieve your desired consistency. For outlining cookies, the icing should be thicker (like toothpaste), while for flooding (filling in outlined areas), it should be thinner (like honey). Test the consistency by lifting your spoon - the icing should flow off smoothly and a line drawn through it should disappear within 10-15 seconds for flooding consistency.