In the bowl of a stand mixer (or using an electric mixer) combine sugar and 1/4 cup of whole milk. Mix until smooth. Add more milk as needed, if necessary, to create a smooth mixture, 1 tablespoon at a time.
Add corn syrup and almond extract.
If adding food coloring, do so drop by drop until you get to desired coloring.
Dip cooled cookies into icing.
Let sit overnight on a roasting rack or cooling rack (see picture) to harden completely.