Gather sugar, honey or glucose syrup, egg whites, nuts, and flavoring such as vanilla
Line a pan with edible wafer paper or parchment paper
Toast the nuts lightly if desired
Whip the egg whites until soft peaks form
Cook sugar and honey or glucose syrup in a saucepan until it reaches the hard-ball stage
Slowly pour the hot syrup into the whipped egg whites while beating continuously
Continue beating until the mixture becomes thick and glossy
Stir in the nuts and flavoring
Spread the nougat mixture into the prepared pan
Smooth the top with a spatula
Cover with another sheet of wafer paper or parchment paper if desired
Let it cool and set completely
Cut into pieces with a sharp knife or greased blade