In a heavy saucepan or double boiler, combine sugar, egg whites, water, and cream of tartar. With a mixer beat on low speed for 1 minute. Continue beating on low speed over low heat until frosting reaches 160 degrees about 8-10 minutes. Pour into a large mixing bowl, add vanilla. Beat on high speed until frosting forms stiff peaks, about 7 minutes.
Yields 5 cups.
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