In a small saucepan combine the sugar and 4 cups of water over high heat. Bring to a boil.
Add tea bags. Immediately turn off heat. Let sit and steep for at least 2 hours.
Wring out tea bags and discard.
In a gallon pitcher add steeped tea.
Add 3 cups ice. Fill to gallon line with water.
Store in refrigerator for up to 1 week.