Place the powdered sugar in a medium bowl.
Add the milk. Whisk well using a fork or a whisk until the cookie icing is a smooth consistency.
Add more milk or more powdered sugar until you get the desired consistency.
Use immediately - this is a crusting icing so you need to make sure that it is not exposed to air for too long so that it does not go crusty. I like to transfer mine to a piping bag to use straight away.
Once the cookies are decorated, place onto a wire rack and leave to dry at room temperature for at least a few hours, until the icing is set.
