Place the water and sugar in a heavy-bottomed saucepan and heat over medium heat. Cook to 118°C.
When the water is 110°C, beat the egg whites with the sugar until stiff peaks form.
Then slowly add the sugar mixture while the mixer is running. Run the mixer until the meringue is at room temperature.
Beat egg yolks on high speed in stand mixer.
Place the water and sugar in a heavy-bottomed saucepan and heat over medium heat. Cook to 118°C.
Then slowly pour in the water-sugar mixture while the mixer is running. Run the mixer until the mixture is white and slowly runs off the whisk.
Add the softened butter little by little and beat until all the butter is incorporated and you have a smooth cream.
Add the egg yolk mixture to the butter and mix on low speed until the cream is fluffy.
Add the cold meringue. First 1/4 and stir this well. Then the rest and carefully fold it in.
Cover the cream with plastic wrap and store at room temperature.
Then add the instant coffee and espresso and stir well.