Simple syrup has many uses and is an essential kitchen ingredient. It can be used to sweeten cocktails, tea, iced coffee and other cold drinks. When infused with alcohol or other essences, it can also be used to moisten layer cakes. It is always equal parts sugar to water. Place 1 cup of water in a heavy small pot. Add 1 cup of sugar. Cook over medium to high heat stirring until the sugar has dissolved. When cool, pour the syrup into an airtight container. The simple syrup will keep for at least 4 weeks in the refrigerator.