Combine all ingredients in a mixing bowl mixing on medium speed for 4 minutes. (except your food coloring)
If icing is not stiff enough add 1/4 C powder sugar.
Divide the icing into 3 equal bowls.
The first bowl of icing remains white.
The second bowl of icing, add several drops of red gel food coloring. Stir to mix.
The third bowl of icing, add several drops of black.
Spoon each color of icing into individual frosting bags with a #2 tips. Twist the open end of the bag to push the icing to the tip.
Squeeze the majority of the icing into a bowl then add 1 tsp of water to this icing and stir to mix the water and icing together.
Using the red icing, Outline and flood the top half of the sugar cookie.
Let dry for at least 30 minutes.
Do the same process with the white icing for the bottom half of the cookie.
Let dry for 3 hours before putting on the black.
Using the black icing, pipe on the outline of a small circle in the midding of the cookie.
Pipe on thick lines on either side of the outline of the cookie to make the edging of the pokeball.
Let dry for 20 minutes.
Using the white icing, add in a small dallop of the white icing into the center of the black circle outline.
Let the cookies dry, for at least 8 hours before bagging.