In a saucepan over low heat combine water and sugar and toss in rosemary sprigs.
As the liquid heats in the pan, gently poke rosemary sprigs with a fork. This will kickstart the steeping process and draw out the aromatics of the rosemary.
After about 5 minutes, when the sugar is melted through and the rosemary begins to give off its fragrance, turn off the heat and cover.
Steep with the heat turned off in the saucepan for another 2 minutes.
Cool and strain into a jar with a tight fitting lid and store in the refrigerator for three to four weeks.