Sift the Sugar: Place your fine-mesh sieve over a medium mixing bowl. Sift the 2 cups of powdered sugar completely to remove all lumps.
Mix the Base: Add 1 teaspoon of vanilla extract and exactly 1 tablespoon of milk to the sifted sugar. Whisk gently to combine.
The "10-Second Rule" Consistency Test: Check the thickness. Drag a butter knife through the center of the frosting. If the line disappears and smooths out in exactly 10 seconds, it is perfect! If it is too thick, add milk just 1/2 teaspoon at a time.
Add Color (Optional): Divide the frosting into smaller bowls. Dip a toothpick into gel food coloring and swirl it into the frosting. Mix well.
Decorate & Dry: Pipe or spread the frosting onto cooled cookies. Let the decorated cookies sit undisturbed at room temperature for 12 to 24 hours to completely harden before stacking.