In a medium saucepan, add in the sugar, syrup and water. Place over medium/high heat and stir to dissolve the sugar. Stop stirring once sugar is dissolved.

Using a candy thermometer, bring the syrup up to 245 degrees. **You'll want to start whipping the egg whites right after the sugar is dissolved!

In a stand mixer, add in the egg whites. Whip on medium speed until the eggs become foamy.

Add in the cream of tartar and continue to whip until the egg whites form soft peaks.

Slowly add the syrup that has come up to the 245 temperature while the stand mixer is still whipping. I would start with about 1 - 2 tablespoons of syrup and add a small stream of syrup to avoid cooking the egg whites.

Once all of the syrup is incorporated into the egg whites, add in the vanilla. Whip for another 7 minutes until the bowl returns to room temperature and stiff peaks form.

Use immediately or store in an air tight container and place into the fridge. It will last two weeks in the fridge.