Combine sugar, egg whites, corn syrup, and salt in top of a large double boiler; add cold water, and beat on low speed of electric mixer for 30 seconds.
Place over boiling water; beat constantly on high speed about 7 minutes or until stiff peaks form. Remove from heat. Add almond extract; beat 2 minutes or until frosting is thick enough to spread.
Oxmoor House Homestyle Recipes