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Step 1
Stir water and sugar in a saucepan over low heat until the sugar dissolves. Don't bring it to the boil until all the sugar is dissolved.
Step 2
Increase heat to high. To dissolve any sugar left on the side of the pan, brush down with a wet pastry brush. Bring to boil.
Step 3
Cook until the mixture is a rich golden colour - don't let it burn. Remove from heat - the residual heat continues to colour toffee.