In a small saucepan heat the sugar and water and bring to a boil. When the sugar is completely dissolved remove from heat and cool to room temperature. Refrigerate, covered, for up to 1 week.
Simple syrup can be used to sweeten iced tea, mint juleps or other alcohol based drinks, fruit salad, as well as a soaking liquid for in between layers of genoise cake.
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From Food Network Kitchens