In a stand mixer with a whisk attachment, combine powdered sugar, meringue powder water and extract on a low speed.
Once combined, switch the mixer to high speed and let mix until stiff peaks form and mixture is glossy.
Take 1/4 of the icing out and put into a piping bag fit with a small tip (I used Wilton 2).
Add pink icing to the mixture in the bowl and mix until combined. You may need to add a little more water to give this icing a thinner consistency. Place in a piping bag with a small/medium tip (I used Wilton 6).
Once cookies are cooled, use the pink icing to pipe an outline around the heart. Then fill in the middle. You can use a toothpick to spread the icing evenly.
Set cookies aside to dry.
Use white icing to write messages on the cookies.