Make the sugar syrup: In a clean, dry saucepan, pour the water and sugar, avoiding any splashes. Place the mixture on low heat with a thermometer and cook until it reaches 121 ℃.
160 ml water, 500 grams caster sugar
In a clean bowl of a stand or electric mixer, place the egg whites and start whipping on high speed when the sugar reaches 114℃, until they reach stiff peaks.
200 grams egg white
Once the sugar reaches a temperature of 121℃, gradually pour it into the egg whites with the mixture on low. Be cautious and make sure that the speed of the mixture is low, or the hot sugar syrup will splash on your hands.
After all the sugar syrup has been added to the egg whites, turn the mixer's speed to high and whip until the mixture has cooled down and is stiff and glossy. Meanwhile, preheat the oven to 140℃.
Take four sheets of baking paper and draw the correct sized circle on each to guide you in the piping process - 10" circle on one sheet, and 7" circles on the remaining three sheets.
Place the prepare meringue in a piping bag with the large star tip, then pip large rosettes on each prepared baking sheet as per the size of the circle.
Bake each layer for 20-30 minutes, until it's fully cooked. Let the layers air-dry for 15 minutes before using. You can bake two small layers at a time.