Use a whisk to mix together the water, meringue powder, and cream of tartar for about 30 seconds, making sure there are no lumps.
In a separate bowl, sift the powdered sugar.
Add the water mixture to the sugar mixture and mix for one minute.
Add the corn syrup and beat until the mixture forms stiff peaks, approximately 6 to 8 minutes, pausing to scrape down the edges of the bowl if needed.