Mix the water and the sugar together in a sauce pot and bring to a boil.
While the sugar is coming up to a boil start to whip the egg whites in a mixer with a whisk
Bring the egg whites to a soft peak and leave it on slow mix to keep them moving
When the sugar mixture comes to a temperature of just below 250 degrees F pul it off of heat and slowly pour it down the side of the mixing bowl while the whites are slowly mixing.
After all of the sugar mixture is in the egg whites turn the mixer up to high speed until fully incorporated and the bowl is cool enough to touch.
Spread or pipe meringue onto a cake or desired sweet and toast with a torch.