Add the sugar, meringue powder, almond extract, and corn syrup into a large bowl.

Add a few drops of warm water and blend with a mixer, adding additional warm water as needed, to form an icing that is smooth in consistency, but not too runny.

Pipe dots of white royal icing onto parchment paper. The size of your dots will vary depending on your project. Set aside.

Mix a few drops of black gel color into a small bowl with approximately 3 tablespoons of white royal icing. Spoon the black royal icing into a piping bag or zip top bag.

Pipe a small dot of black royal icing onto the white royal icing circle.

Set the eyeballs aside for 24 hours to dry completely.

These eyeballs may be stored in a zip-top bag or covered container in a cool, dry place for months.