Heat the sugar and water in a saucepan until the sugar dissolves. Boil until a digital thermometer placed in the syrup shows 110°C. While the syrup is cooking, beat the egg whites for 6-7 minutes to reach soft peaks. With the planetary mixer running (or you can use hand mixer), very slowly beat in the hot syrup. Continue beating until the meringue is cool and forms firm peaks. Note that this fluffy mixture it is not stable over time.
Meringue is used primarily as a cake and pie frosting, mousse, and parfaits. Another option is to dry them out in the oven for 1-1 1/2 hours, 100 °C.
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