Heat oven to 350°F. Cut dough into 12-16 equal slices (depending how small/big you want the cookies.) Roll each slice into a ball. Place 2 inches apart on nonstick cookie sheets.
Bake 10 to 14 minutes or until edges are golden brown. Cool 1 minute; remove from cookie sheet to cooling rack. Cool completely.
In a large bowl, whisk together the powder sugar and meringue powder. Add the water and beat with an electric mixer on medium-high until soft peaks form, adding 1 more tablespoon of water if necessary.
Transfer about 1/2 a cup of the royal icing to a resealable plastic bag and snip a small corner. Use this icing to pipe a thin border around the edge of each cookie; let set for several minutes.
Thin the remaining icing with a few drops of water until it’s the consistency of syrup. Place half of the thinned icing in a resealable plastic bag. Tint the remaining half with red gel food coloring and place that in another resealable plastic bag.
Snip a corner of the white icing bag and pipe a generous amount inside the border of each cookie. Using a small offset spatula (or back of a spoon), spread the icing to cover the cookie. While the icing is still wet, pipe dots of red icing in rows. Drag a toothpick across the dots, alternating directions.
Royal icing dries pretty fast, but you still want them to completely set at room temperature for at least 1 hour before stacking.
Meringue powder can be found online at Amazon, at Walmart in the party decorating supply aisle, or Michael’s craft store. For the icing, you can also use squeeze bottles, instead of plastic bags.
Nutritional information given is an automatic calculation and can vary based on the exact products you use and any changes you make to the recipe. If these numbers are very important to you, I would recommend calculating them yourself.