In a small saucepan, combine sugar, corn syrup and water; bring to a boil, over medium heat, and continue to cook until the mixture reaches 240°F, on a candy thermometer, or when a teaspoonful of the mixture dropped into ice water forms a soft ball that holds its shape when cool.
In a large bowl, whip the egg whites, cream of tartar and vanilla extract to soft peaks.
With the mixer on medium high speed, slowly begin to pour the sugar syrup down the side of the egg white bowl in a thin continuous stream.
Continue to whip the frosting until it forms stiff peaks.
Fill your cake immediately, with this frosting while it is still slightly warm, as it is easier to spread smoothly than if allowed to cool completely.