Place the sugar, syrup, and 120 grams of the water into a pot. Stir a bit to moisten everything.
Bring to a boil over medium-high heat, swirl a bit, cover, and reduce heat to medium for 2 minutes.
After two minutes remove the lid and check to make sure there are no sugar crystals on the sides of the saucepan. If there are, cover for another minute to allow condensation to kinda wash-down the sides.
Clip a sugar thermometer to the edge and cook the syrup until it reaches 242-245°F.
When it reaches the right temperature, remove from heat and let bubbles pop and reincorporate.