The thermal conductivity of Functionally Graded Materials (FGMs) can be efficiently designed through topology optimization to obtain thermal meta-structures that actively steer the heat flow. Compared to conventional analytical design methods, topology optimization allows handling arbitrary geometries, boundary conditions and design requirements; and producing alternate designs for non-unique problems. Additionally, as far as the design of meta-structures is concerned, topology optimization does not need intuition-based coordinate transformation or the form invariance of governing equations, as in the case of transformation thermotics. We explore isogeometric density-based topology optimization in the continuous setting, which perfectly aligns with FGMs. In this formulation, the density field, geometry and solution of the governing equations are parameterized using non-uniform rational basis spline entities. Accordingly, the heat conduction problem is solved using Isogeometric Analysis. We design various 2D & 3D thermal meta-structures under different design scenarios to showcase the effectiveness and versatility of our approach. We also design thermal meta-structures based on architected cellular materials, a special class of FGMs, using their empirical material laws calculated via numerical homogenization.