In a 1-quart saucepan with a tight-fitting lid, combine the sugar and water. Place over low heat, stirring constantly, until sugar is dissolved. Cover saucepan and bring mixture to a boil. Boil 5 minutes; this will dissolve any crystals that have formed on sides of pan. Uncover and put candy thermometer in place. Continue cooking without stirring until mixture reaches 230 degrees (thread stage). While cooking use pastry brush dipped in water to wash down sides of pan to remove the crystals that form. Meanwhile beat until frothy the egg whites and cream of tartar. Beat until stiff, but not dry, peaks are formed. Continue beating egg whites while pouring the hot syrup over them in a steady thin stream. Do not scrape syrup from bottom and sides of pan. After all the syrup is added, continue beating for 2-3 minutes or until frosting is very thick and forms rounded peaks and hold its shape. Using the least possible amount of strokes, fold in the lemon extract. Can also use other flavors instead of lemon. Enough to frost sides and tops of three 8-inch cake layers. Jo Merrill, recipe from private files
