Set aside a silicone baking mat or coat a granite or marble surface with a thin coat of vegetable oil (any light flavor will work). Set aside a clean pair of latex gloves, a non serrated knife and a large cutting board.
In a small sa ucepan combine sugar, corn syrup and water and stir to a boil.
Once boiling, place a lid on pan for 2 minutes, (trapped steam will wash away any sugar crystals stuck to sides of pan.) Remove lid.
Absolutely do not stir sugar syrup for the entire cooking process. If using food coloring, add it at 270°F. Cook syrup to 310°F.
Remove from heat and add flavoring and citric acid. Dip bottom of pan into a large bowl filled with cold tap water for 1 minute.
Wipe all water from bottom of pan and pour syrup onto silicone or stone surface.
In about a minute the syrup will have become firmer on the bottom. Using gloved hands, roll-fold the mass towards the center into itself.
Continue until the sugar mass stops spreading, this will take about 5 minutes.
Pull the mass apart into a rope.
Transfer onto cutting board and use a knife to cut into drops.
Roll in powdered sugar and store in an airtight bag.