The owls eyes are marshmallows that have been sliced, brown royal icing, the nose is a twizzler that what cut in a triangle shape and the tie is turqoise icing gel & sprinkles. I used a circle cookie cutter and a knife to cut and shape the top part for the ears. As you can see still a work in progress mastering the filling and outlinine of the icing.
The Browneyed Baker blog had a great little tutorial and I used the recipe she had on her blog. The recipes for Royal Icing pretty much are all the same with very little differing from one to another.
I still need to work on my straight lines.
4 cups powdered sugar
2 tablespoons meringue powder
6 tablespoons water
Mix all ingredients on low speed for 7-10 minutes or until the icing loses its shine. Add more water by the teaspoon if it appears too stiff. At this stage you want to be able to pipe it easily:
Go here for her step by step instructions with pictures on how to decorate with Royal Icing.
The sugar cookie recipe I used is a Cream Cheese Sugar Cookie here