Step 1: In a small saucepan combine sugar, corn syrup and water. Bring to a boil over medium heat and continue to cook until the mixture reaches 240 degrees F on a candy thermometer or when a teaspoonful of the mixture dropped into ice water forms a soft ball that holds its shape when cool.
Step 2: Whip the egg whites, cream of tartar and vanilla extract to soft peaks in a large bowl.
Step 3: With the mixer on medium high speed, slowly begin to pour the sugar syrup down the side of the egg white bowl in a thin continuous stream.
Step 4: Continue to whip the frosting until it forms stiff peaks.
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