Step 1

In a medium bowl, whisk all the ingredients together, starting with 3 tablespoons (43g) milk or evaporated milk or 4 tablespoons (57g) cream. (Cream will make a richer icing.)

Step 2

, If using milk or evaporated milk, add more of the liquid 1/2 teaspoon at a time, stirring between additions. If using cream, add water in 1/2-teaspoon increments. (For soft, thick icing that’s suitable for spreading on top of cinnamon rolls, you may not need additional liquid.)

Step 3

, Continue adding liquid gradually and stop when you reach the desired consistency. For a thick icing that will form distinct drips, like for drizzling on a Bundt or loaf cake, aim for a smooth icing that ribbons very slowly off the whisk. For a thinner icing that will create an all-over coat, look for a thinner icing that falls off the whisk quickly and holds no shape in the bowl. If your icing is thinner than you’d like, add more confectioners’ sugar until it’s thickened back to your liking.

Step 4

, Use the icing immediately by drizzling, spreading, or pouring it over your baked good of choice. It will become somewhat firm and set after about 10 to 20 minutes, depending on the consistency.

Step 5

, Storage information: Transfer any leftover icing to an airtight container, press a piece of plastic wrap against the surface, cover, and refrigerate for up to 3 days. Whisk the icing briefly before using to return it to a smooth state.