Sprinkle baking soda into a pitcher (I use a gallon-size Mason Jar but many people have voiced concerns about pouring boiling water into a glass container, so use whatever container you'd like)
Add Tea bags to the pitcher/baking soda.
Pour Boiling water over tea bags,
Cover and allow to steep for 15 minutes.
Remove and toss out Tea Bags.
Add Sugar and Stir until completely dissolved.
Add Cool Water.
Refrigerate until cold and ready to drink.
Serve over ice.