Put the sugar, corn syrup, and extract into a bowl. Add 1 Tablespoon of the water.
Whisk until the mixture is smooth. You may need to add more water to get the right consistency. Add a few drops at a time. I know that sounds like overkill, but it goes from really close to being perfect to completely runny in just a few drops.
Dip your baked and cooled cookies into the glaze. Let the excess drip off.
Put the cookies on a rack. I like to line a cookie sheet with parchment and then add the rack to make the clean up easier.