Prepare the cookies according to recipe directions, using a 2 1/2 inch round cookie cutter to cut the shapes. Cool completely before decorating.

Add the powdered sugar and meringue powder to a bowl of a stand mixer fitted with the paddle attachment. Mix to combine the sugar and meringue powder. Add the vanilla extract, almond extract, and a 1/4 cup of warm water. Mix on low to incorporate all the ingredients.

When the icing starts to come together, turn the mixer to medium speed and beat for 5 minutes.

When the icing is done, divide the icing into two separate bowls. Thin the icing from one of the bowls with the remaining water, adding 1 teaspoon at a time, stirring after each addition. You want the icing to be thin enough to flow from a spoon but not too runny. This is your "flood" icing.

Transfer the flood icing to a piping bag fitted with a #3 (or smaller) piping tip. You could also use a ziplock bag and cut a TINY tip of the corner off.

Pipe a circle around the border of the cookie, leaving a bit of an edge, and then fill the inside of the circle with enough icing to cover. Use a toothpick to help fill in the gaps and gently tap the cookie on the counter to help smooth out the icing. Add the eyeballs and then transfer to a baking sheet and let the icing dry at least 6 hours (overnight is ideal). Repeat this step for all remaining cookies. Once the cookies have dried at least 2 hours (or dry to the touch), you can cover them lightly with plastic wrap. Just make sure it's not air-tight.

When the icing is completely set, use the remaining icing to pipe the mummy "bandages". You can thin the icing out with water if it's too thick to pipe - you want this icing to be a bit thicker than the flood icing. Pipe the "bandages" onto the cookies. Let the cookies dry completely and at least 6 hours before stacking. They can be enjoyed immediately if desired.