Combine the sugar and water in a saucepan. Bring to a boil and stir. Reduce the heat and simmer for 1 to 2 minutes. Pour syrup into a pint jar. Cover and refrigerate until cold.
For each drink- Measure 1 jigger (1 1/2 ounces or 3 tablespoons) of the syrup into each julep cup or glass. Add 1 sprig of mint to each. Lightly crush the mint using a wooden spoon. Pack each cup with crushed ice. Add 1 to 2 jiggers of the bourbon and stir to mix. Pack to the rim with crushed ice. Garnish each with a mint sprig. Serve at once with straws. Makes 4 drinks.
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