2 c. sugar
1 c. heavy cream (whipping cream)
2 tsp. corn syrup
vanilla to taste
cocoa to taste

Mix sugar, cream and syrup until combined well. Pour in heavy pan and cook over medium heat until mixture reaches soft-ball stage. Try not to stir while mixture is heating. Once soft-ball stage is reached, remove from heat and beat until spreading consistency is reached. Placing pan in cold water will speed this process.

Vanilla or cocoa may be added after cooking stage. Spread icing over cake.