Prepare dough. Bake cookies and cool completely on cooking grid.
Outline cookies using tip 3 and full strength orange color flow icing. Let dry. Flow in with thinned orange color flow icing in a cut decorating bag. Let dry overnight. Using thinned black color flowing in a cut decorating bag, cover tops of letters and add drips. Sprinkle with black sugar while icing is still wet. Let dry.