Put the sugar in an electric mixer fitted with the paddle attachment. With the mixer on the lowest speed, slowly add the water, the corn syrup and vanilla extract. When the sugar is sufficiently moistened (it won't fly out of the mixer), raise the speed to high, and beat for 2 minutes until completely smooth and glossy.
Divide and color, as desired. Store at room temperature, covered with plastic wrap directly on the surface of the icing, to prevent forming a skin.
For cupcakes: Dip the surface of the cupcakes into the icing, allowing excess to drip into bowl. Clean any excess from the sides. Alternately, use a knife or a spreader to apply. Whisk as needed to keep icing glossy and smooth while using.
For Light Blue Icing: Combine 2 to 3 drops of blue food coloring to 1 cup of Basic Glaze Icing.
For Deep Yellow Icing: Combine 4 to 5 drops of yellow food coloring to 1 cup of Basic Glaze Icing.
For Purple Icing: Combine 4 drops of red and 5 drops of blue food coloring to 1 cup of Basic Glaze Icing.
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