1) In a saucepan, combine sugar and water and bring it to a boil.
2) Continue boiling without stirring until the syrup starts spinning a thread.
3) In a bowl, beat egg whites.
4) Pour in the hot syrup gradually into the egg mix.
5) Using a wire whip beat this mixture on platter.
6) Sprinkle baking powder.
7) When the mixture starts foaming, then it is ready to spread between layers or cover the upper part of the cake.