Sift icing sugar and meringue powder into a mixing bowl.
Add 1-2 tsp of water to the dry mixture and stir with a spatula to get the mixture going. If it's still lumpy, add another 1 tsp of water and stir again.
Add the rest of the water with a spray bottle by slowly spritzing it onto the mixture until it reaches the proper consistency of a "15 second" icing. When a knife cuts through the icing, it will take 15 second for the cut to disappear.
Place in a piping bag and seal the ends so the icing doesn't dry out.
For this project, use a bit of the uncolored icing to create the "fur" portion of the sweater. Then add black gel to the remainder of the icing to use for piping the nose, ears and tail.