Suspiro (Dominican Meringue)

Ingredients (Syrup)
2 cups granulated sugar
1/2 cup of water
1 teaspoon lemon juice (optional)

Ingredients (Egg Whites)
1 cup = 8 ounces of egg whites (about 7 or 8 eggs)
pinch of salt
1/8 teaspoon of Cream of Tartar (optional)
1/4 cup of sugar (optional)
1 teaspoon vanilla

Directions
1. In a pot place ½ cup of water, 2 cups sugar, and lemon juice (optional). Mix well and let the syrup mixture come to a boil (read note d).
2. When the syrup begins to thicken slightly, two minute before desired consistency is reached, begin to beat the egg whites with salt and cream of tartar at maximum speed using the whisk attachment.
3. Add the ¼ cup of granulated sugar by sprinkling in the form of rain (optional) while the mixer remains beating at high speed .
4. Continue to cook syrup, being careful to stir constantly to prevent sugar crystals from forming (read note d).
5. Add syrup to the egg whites that have been already beaten into soft peaks while the mixer is beating on high speed in a continuous stream until it finishes. To find out when the syrup is done you must enter a spoon or a bamboo skewer and if dripping is in the form of a thread it is ready to pour over the egg whites.  
Note: It should have a consistency of Karo syrup and a temperature of 245ºF.
6. Continue beating meringue on high speed until the temperature has cooled and you get the desired consistency.
7. Add vanilla when a cool temperature is reached.
8. When done, the meringue should have a shiny appearance. You'll know when it's ready by touching the bowl with your hands, if it feels cool, has a strong peak consistency and shine, then it's ready (read note d).

NOTES
a) The syrup must be hot while pouring it to the egg whites, to get them cooked properly and avoid the egg smell. Never let the syrup cool because it will stick to the pan as it gets very hard when cooled.
b) To add color just add a few drops of the desired color at the end of process. The more color you add the darker it will be. If you want to use white for some decoration remember to remove and reserve in another bowl before adding the color.
c) Make sure all the utensils and machine to be used for making this Suspiro are clean and free of grease, oil or butter residue. After washing them thoroughly wipe of with vinegar or vodka. If not cleaned properly the meringue won't come out right and would be flat.
d) In step #1 the lemon juice is optional, it is used to prevent sugar from crystallizing in the syrup, but it is not necessary, you could do this recipe successfully without it. In step #2, ¼ cup of sugar is optional but I recommend it because it helps the egg whites beat with a stronger consistency helping the end product be a fluffy and strong meringue perfect for piping decorations. The cream of tartar acts as a stabilizer and adds volume to beaten egg whites, this is also optional but recommended. In step #4, I advice you to be careful not to use oil based flavoring like the orange and lemon extracts. Grease and Meringue do not match and you'll end up with a flat meringue.
e) If you have any questions, leave a comment. I recommend you check the questions I have already answered in the comments area. You can also find more information on how to prepare this recipe, DOs and Don'ts, and the version of this recipe to cover a half-pound cake (it is the same recipe above, but all divided in half), which is ideal to practice - See more here.
f) This recipe is from here.