In a small saucepan, bring sugar and ¼ cup (60 grams) water to a boil over medium-high heat, stirring until sugar is dissolved. Cook until a candy thermometer registers 248°F (120°C).

Meanwhile, in the bowl of a stand mixer fitted with the whisk attachment, beat egg whites and cream of tartar at medium speed until soft peaks form.

With mixer on high speed, add hot sugar syrup to egg white mixture in a slow, steady stream, being careful not to hit sides of bowl. Beat until smooth, glossy peaks form, about 3 minutes. Fold in salt and extracts. Use immediately.