To begin the eggless method, combine all of the ingredients in a saucepot or other adequately sized cooking vessel.
Place the saucepot over high heat and whisk continuously until the mixture reaches 85°C / 185°F. Turn the heat down to medium-low.
Continue whisking the base for 2 more minutes in order to homogenize it. It is not necessary to bring the base up to a boil because the purpose of this method is to combine all the ingredients properly and to dissolve all of the solids, which consist mainly of sugar. Since these bases lack eggs, nonfat dry milk is often added to bind the excess liquid in the mixture in order to prevent the formation of large ice crystals.
It is a good practice to strain the base through a fine-mesh strainer after it reaches 85°C / 185°F to filter out any unwanted solids (such as infused flavors, like vanilla pods).
Immediately after straining, place the base over an ice bath to cool down (see ice baths).