1Combine white sugar and water in a small saucepan over medium heat, simmering until dissolved and a sugar syrup is created, about 5 minutes.
2Stir together confectioner's sugar and milk in a small bowl until smooth. Beat in almond extract and 2 teaspoons of sugar syrup until icing is smooth and glossy. If icing is too thick, add more sugar syrup.
3Optional: Divide icing into separate bowls and add food colorings to each to desired intensity. Dip cookies or paint them with a brush.