PREHEAT oven to 350°F.

COOKIES

LINE cookie sheets with Reynolds Parchment Paper; set aside. No need to add extra grease or spray your cookie sheets.

KNEAD flour into sugar cookie dough until well blended.

ROLL out half of cookie dough at a time to 1/4-inch thickness between lightly floured sheets of Parchment Paper. Using circles, ice cream cone or footprint cookie cutters, cut out cookies; place on parchment-lined cookie sheets.

BAKE 7 to 12 minutes, depending on the size of the cookies or until the edges begin to brown. Let stand one minute on cookie sheets. Slide Parchment Paper with cookies onto a wire racks to cool completely.

DECORATING SUGAR COOKIES:

BEAT powdered sugar, meringue powder, water and extract in a large bowl, with an electric mixer, on high speed until smooth and thick, about 1 minute.

DIVIDE icing into 8 small bowls. Reserve one bowl as white frosting. Stir food coloring in remaining frosting to make purple, blue, orange, yellow, pink, green and brown icing. Cover icing tightly when not in use, icing dries quickly.

PIPE outlines of cookies with matching or contrasting colors of icing using a decorating bag with tip. Or, place icing in plastic zipper bags. Snip off one corner with scissors and use to pipe icing.

TO ICE INSIDE OUTLINES, add a little water to thin icing, if necessary. Spoon a small amount of icing onto outlined cookies. Using a brush, small spatula or your finger, spread icing up to outline to fill in spaces.

FOR FLIP FLOPS, pipe dots of purple icing on unfrosted cookies to make nail polish on toes. Use green icing to pipe lines to form top of flip flop. While icing is wet, add a large candy coated candy with 6 small candies around it to make a flower decoration on top of the flip flop.

FOR ICE CREAM CONES, pipe brown icing onto unfrosted cookies to draw crisscross lines to make the cone. For the ice cream follow directions above for outlining and icing the cookies with pink outlines and icing. While frosting is still wet, sprinkle with multi-colored sprinkles and top with a small red candy-coated chocolate.

FOR SUN, pipe orange icing in center. With a small star decorating tip, pipe yellow icing in sun rays around orange center.

FOR WATERMELON SLICES, follow directions above for outlining and icing half circle cookies with red, white and green icing in semi-circles, letting icing dry between colors. While red icing is still wet, sprinkle with chocolate jimmies.

FOR BEACH BALLS, divide circle cookies in fourths following directions above for outlining and icing the cookies with red, blue, yellow and green icing, letting icing dry between colors. Pipe white lines between colors to segment the colors. Add a small brown candy-coated chocolate candy in the center of cookie where the colors meet.

REYNOLDS KITCHENS TIPS:

- Cover icing at all times. Icing can dry out quickly.
- Let icing dry before adding a different color of icing. If icing is still wet, colors will blend.