1Heat oven to 350°F. Remove half of cookie dough from wrapper; refrigerate remaining dough until needed.
2On lightly floured surface with rolling pin, roll dough to 1/4-inch thickness. With 3 1/2-inch guitar cookie cutter, cut out guitar shapes. On ungreased cookie sheets, place shapes 2 inches apart. Repeat with remaining dough.
3Bake 7 to 11 minutes or until light golden brown. Cool 1 minute; remove from cookie sheets to cooling racks. Cool completely, about 15 minutes.
4In small bowl, mix powdered sugar, corn syrup and enough milk until smooth and of desired spreading consistency. Stir in food color. Frost and decorate cookies as desired.