Start with a yummy sugar cookie. I use the Better Home and Garden "sugar cookie cut-out" recipe. Lots of butter, very scrumptious.
Frost using a piping bag filled with Royal Icing. I use Martha Stewart's and it's really easy to make. One batch of icing is plenty for a batch of sugar cookies. I always have extra icing. Make it right before you are ready to frost though, you do not want your icing to dry out before you are done decorating.
Outline the spider web in black tinted royal icing and then make a swirl starting in the center, all the way to the outline.
Use a toothpick, starting in the center, and pull the icing gently to one of the points of the spider web. You have to do this before the icing dries and don't press to hard or you will scrape the icing off and see cookie underneath. Repeat all the way around the cookie.
The icing is shiny when wet and then dries with a kind of pearl-like sheen to it with no separation between colors, it's a cool effect. Very pretty and great for a gift or a thank you. These are for Scotty's preschool teacher because I was late picking him up a couple of days ago. I learned my lesson: never schedule doctor's appointments during preschool....you will always be late to pick up your child!