Combine the powdered sugar, meringue powder, and water in a mixing bowl and mix on low speed until the icing has a matte appearance, about 7-10 minutes.

Transfer some of the icing to a squeeze bottle and cover the rest of the frosting in the bowl with a damp washcloth. This is to prevent the icing from hardening.

Begin to outline the edges of the nilla wafers. It is best to have your arm and hand resting comfortable on a table. Continue until all of the nilla wafers are outlined.

Clean the squeeze bottle as you will need it again, or use another squeeze bottle.

Reserve a small amount of white icing in another container. This icing will be used to make the snowman’s eyes, mouth, nose, buttons, and scarf. Cover this container with a damp washcloth as well.

Use the remaining icing to flood the nilla wafers. In order to do that, you will need to add more water to the icing so the consistency is thinner. Add 1 tsp of water at a time, stirring by hand, until the icing runs off the back of a spoon.

Transfer some of the more watery icing to the squeeze bottle. Begin to flood the nilla wafers with icing, using a tooth pick to help spread the icing to the edges. You don’t want to add too much icing, as this could cause the icing to overflow beyond the edges. Practice until you know how much icing you need.

Refill the bottle as needed with icing and continue to flood all of the nilla wafers.

Allow the frosting to set and dry completely before adding the snowman’s details. Depending on how many wafers you are using some of them might be dry by the time you finish flooding. Otherwise wait until the icing is dry, which could be up to 1 hour.

Once the icing is dry you will want to start forming groups of 3 wafers. Each snowman needs 3 wafers. Based on how many snowmen you can create, this will determine how many faces and middles you’ll need to decorate.

Split the icing you reserved earlier into 3 smaller containers - color each with a small amount of food coloring - one black for the eyes, mouth and buttons, one orange for the nose, and one red for the scarves.

Add those details to the snowmen, using a squeeze bottle.

Optional - add pretzel arms and shredded coconut when displaying the cookies.

Store the wafers in an air tight container.