The word "icing" is spelled with an "i" not an "n". The IPA phonetic transcription for "icing" is /ˈaɪsɪŋ/, which represents the sounds "ai-sing". The "i" in "icing" is pronounced as a long "i" sound, similar to the "i" in "bike" or "like". Therefore, if someone were to spell the word "incipg" instead of "icing", it would be incorrect and would not accurately represent the pronunciation of the word.