For the sugar cookies, in a stand up mixer cream butter and sugars together and then beat in eggs until well mixed. Add vanilla and syrup and mix well. Whisk together dry ingredients and add slowly, mixing well until all is incorporated. Chill the dough well, best if done overnight. Roll out dough onto a well floured surface and cut into various shapes. Bake at 325F for 8-10 min. on a lightly greased cookie sheet. Let cool 5 min. on the tray and then remove to further cool on a cooling rack.

For the icing, add the ingredients to a standup mixer with a paddle attachment and mix for 5-7 min. until soft and glossy, if too thick add more water. Add additional water to thin to a toothpaste consistency. Take out about 1/2 cup for piping the outside, depending on the size and shape of cookies you may want more. Thin the rest of the icing sugar to a corn syrup consistency, continuing to beat. Divide for different colours. And place in piping bags with plain tips. Cover any remaining icing with a damp towel.

Outline cookies with the thicker frosting and flood with the thinner, use a toothpick to guide the icing right up to the border or use the tip of the icing bag itself to come in closer and finish off any tiny areas with a toothpick.

If desired, dot cookies with alternate thinned white icing and drag with a toothpick to make hearts.

Let cookies dry for 1-2 days before storing. Cookies freeze well and also last in a sealed container for a couple of weeks.