Simple Syrup is a basic pastry-making staple; it is a 30° Baume sugar solution, which is composed of roughly 4 parts sugar, 3 parts water by weight (closer: 1350 to 1000, e.g. 1350 grams sugar added to 1 liter water).
While it occasionally appears in other contexts, usually simple syrup is flavored with some kind of liqueur, and used to moisten cake, particularly genoise. Traditional proportions range from 1:3 to 1:4 of liqueur to syrup.
In practice, the following recipe will make enough to flavor up to a 10-egg genoise (e.g., 2 9-inch round layers).
If applying to genoise, brush it on, preferably on a freshly cut surface (e.g. if you have split layers). You can drizzle or smear it on with a spoon, but brushing really does work better. You may want the cake to rest a few minutes, perhaps chill a bit, before filling or icing recently brushed layers.

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