Sift the powdered sugar into a mixing bowl.
Gradually add milk to the sugar, mixing until smooth.
Stir in the vanilla extract for flavor.
Adjust the consistency by adding more milk if too thick.
Divide the icing into separate bowls for coloring.
Add food coloring to each bowl and mix to achieve desired shades.
Transfer the icing to piping bags for easy application.
Decorate your cooled sugar cookies with the icing.
Allow the icing to dry completely for several hours.