In a small sauce pot, stir together sugar and water. Bring to a boil over high heat, brushing down the sides of the pot with a clean pastry brush dipped in water. (You can also use a paper towel that has been folded several times.)
Meanwhile, in the bowl of a stand mixer fitted with the whisk attachment, beat the egg whites and cream of tartar until stiff peaks. Try to time the whites arriving at stiff peaks to the sugar syrup reaching soft ball stage (238-240°F). You can always turn the mixer down if the syrup needs a minute to catch up.
You can also test the syrup using the traditional soft ball sugar method where you drop a bit into a bowl of ice water and when the sugar forms a soft, pliable ball, it is perfect!
With the mixer on high, slowly pour the syrup into the whipping whites, trying pour in one line down the side of the bowl and avoiding hitting the whisk at all costs! No hot, sugar syrup flying at your face, please!
Continue to beat until the meringue is stiff, shiny and cooled, about 7 minutes!
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