In a small saucepan with a tight-fitting lid, stir together the sugar and the water until all of the sugar is moistened. Over medium-high heat, bring the mixture to a rolling boil, stirring constantly. Remove the pan from the heat and wait for 1 minute. Add the tea bag, cover, and let it steep for 2 minutes. Discard the tea bag. Cool completely. Transfer the syrup to a glass measure and stir in the cognac. If the syrup has evaporated slightly, add water to equal
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