Simple Syrup is equal parts water and sugar that is dissolved in boiling water. I usually make 1/2 cup water and 1/2 cup sugar or 1 cup water and 1 cup sugar. Add it to a saucepan and heat up over medium heat. Cook, stirring occasionally until sugar is completely dissolved. Let cool then cover and store in a mason jar in the refrigerator. Use it to sweetened tea, cocktails, etc..