In mixer bowl, pour in the warm water and the meringue powder. Mix it with a whisk by hand until it is frothy and thickened…about 30 seconds.
Sift the icing sugar and cocoa powder together. Give it a whisk to make sure the cocoa powder is incorporated fairly evenly.
Pour in all the icing sugar and cocoa powder at once and place the bowl on the mixer.
Using the paddle attachment on the LOWEST speed, mix slowly for a full 10 minutes. Icing will get thick and creamy.
Cover the bowl with a dampened tea-towel to prevent crusting and drying.
Tint with food colorings and/or thin the icing with small amounts of warm water to reach the desired consistency.