Place egg whites, cream of tartar, and salt in a large bowl; beat with a mixer at high speed until stiff peaks form. Combine sugar and water in a saucepan; bring to a boil. Cook, without stirring, until candy thermometer registers 238°. Pour hot sugar syrup in a thin stream over egg whites, beating at high speed. Stir in extracts.
This icing was very good and decadent.