In a bowl, combine the confectioners' sugar, two tablespoons of milk, corn syrup or honey, and the extract of your choice, mixing well.

Gradually add more milk until the icing achieves your desired thickness; use a thicker mix for spreading and piping, and a thinner one for dipping.

After baking and cooling your cookies, apply the icing by piping, spreading, or dipping. If you want to add sprinkles, do so before the icing dries.