1In a small sauce pan combine the sugar , corn syrup and the water , bring to a full boil. Insert a candy thermometer and boil until it reaches 242° (firm ball stage)
2In a medium bowl beat the egg whites on high speed until stiff peaks form.
3While beating on medium speed ; Pour the hot syrup in a SLOW steady stream into the egg whites ; Add vanilla ; Beat on high speed until stiff peaks form.
4For a maple syrup substitute dark corn syrup for the light and maple flavoring for the vanilla.
5Makes about 3 cups ; will fill and frost two 9" layers or one 13x9" pan.