1. Take a heavy-bottomed pan, add water and sugar.
2. Place on low heat and without boiling, dissolve sugar to form a syrup.
3. Dip a brush in cold water and use it to wipe the pan sides at syrup level to avoid crystallization of the syrup.
4. Dissolve glucose or cream of tartar in a little water and add to sugar syrup.
5. Allow the mixture to boil steadily till a candy thermometer shows 240°F at eye level.
6. Take a heat-resistant bowl and transfer the mixture into it. Keep aside till a skin appears on the syrup top.
7. With a wooden spatula, stir the mixture, like 8, to allow it to turn firm and opaque.
8. Knead to a smooth form.
9. Transfer to an airtight container and store till used.
10. When required, add to a bowl placed above hot water along with a little sugar syrup and heat to a heavy cream consistency.
11. Add color and flavor as desired.
12. Use instantly to ice a 7 to 8 inch cake or 24 petit fours.