Start making the sugar syrup.
Put sugar and water in a saucepan bring to a boil without stiring.
Let the syrup boil until it reaches 230°F.
Start whipping the egg whites slowly and when the syrup reaches 250°F
Pour the hot syrup down the side of the bowl into the egg whites slowly while slowly mixing the whites.
Increase the speed to high and continue to mix until cooled down to room temperature.
Set aside.