Add the powdered sugar, meringue powder (or cornstarch) in a small bowl, add the water and mix until smooth.
Reserve 1/5 of the icing in a small bowl for the black part of the eye. Add black food colourant until dark enough.
Add the white leftover icing to a small plastic bag and twist it until firm; cut a minuscule hole in the corner and start making the eyes on parchment paper or a non-stick mat.
Let them set for 5 minutes before adding the black with a wooden stick; this is way easier and more precise.
Let it harden at room temperature for a minimum of 24 hours or add it to the dehydrator machine for 4 hours or in the oven at the lowest temperature with a cracked open door for a faster result.
Chocolate Googly Eyes
Melt the white chocolate in a Bain-Marie (bowl over simmering water pot) and mix with a spatula until melted.
Let the Chocolate cool for 5-10 minutes before adding it to a plastic bag, twisting and cutting a minuscule hole.
Test if the chocolate is too liquid by trying to make an eye or two; wait a minute or two if it is too runny. Make the eyes.
Melt the dark chocolate in a small cup or bowl for 30 seconds at a time in the microwave until melted. Wait again 5 minutes before using it.
Finish decorating the eyes with the help of a wooden stick.
Réfrigerate for 30 minutes to set perfectly before scrapping off.
Video
Notes
Keep the sugar eyes without problem at room temperature, but the chocolate ones in the fridge to prevent them from melting when manipulated.