How to make simple syrup. What is simple syrup? What is it used for? How do you make simple syrup? In general, simple syrup is sugar dissolved into water in equal parts (1 cup sugar and 1 cup water) and cooked to make a syrup. It's heated up until the water boils and the sugar is dissolved, then set aside to cool. It can be used to sweeten beverages like iced tea, fruit-based sodas or cocktails. In baking, it can be used to glaze baked goods like scones or tarts, or brushed onto cakes to keep them moist and sweet. There are many uses for simple syrup!