Combine sugar and water. On meduim heat bring to boil.

Let it boil for 2 minutes. In a bowl put the egg whites.

Add the cream of tartar. Then beat in a meduim speed untill foamy

Gradually increase the speed as you are gradually adding the syrup

Beat for 5-7 minutes until you reach the stiff peak. To check if it is done turn the bowl upside down, the icing will not fall it it is done.

Adda color if you want.