Heat sugar over medium high heat until it begins to melt. Stir constantly. If the sugar begins to burn, discard, and try again. When the sugar begins to brown quickly stir in boiling water. Stand back, as the mixture may steam. Stir until well blended. Cook mixture for an additional 15 to 30 seconds. Do not let the sugar burn. Remove pot from heat source, and allow mixture to cool before placing in an air tight container.