Gather all your equipment and ingredients.

In a medium saucepan, combine the granulated sugar and water.

Heat the mixture over medium heat until it reaches 240°F (115°C) on a candy thermometer.

While the syrup cooks, begin whipping the egg whites with a stand mixer or hand mixer on medium speed.

Once the egg whites are frothy, add the cream of tartar.

When the sugar syrup reaches the desired temperature, carefully pour it into the whipped egg whites while the mixer is running on high speed.

Whip the mixture until it becomes thick and glossy, about 5-7 minutes.

Finally, mix in the vanilla extract until fully combined.