Spray an 8" x 8" dish with non-stick cooking spray and dust with flour. Toast pistachios in a preheated oven at 300° F or in a hot skillet.
Combine sugar, corn syrup, and water in a medium saucepan and cook over medium heat; stir until sugar dissolves. Attach a candy thermometer (affiliate link) on the side of the saucepan. Boil the mixture until it reaches 250° F or the "softball" stage. Meanwhile, beat the egg whites in a stand mixer, on high, with a whisk attachment, until stiff peaks form. With the mixer running, add approximately half of the 250° F syrup into the egg whites. Mix on high until stiff, glossy peaks form.
Boil the remaining syrup until it reaches 290° F or the "hard crack" stage. With the mixer still running, drizzle the remaining syrup into the eggs, in a thin stream. Add cardamom, butter, and vanilla (or rose water). Mix for a few additional minutes, scraping down the sides of the bowl as needed.
Replace the whisk attachment with the paddle attachment, and set the speed to low. Add pistachios and mix until combined.
Transfer the mixture to the prepared baking dish, using an oiled spatula. Allow to cool off before refrigerating. After a few hours, coax the nougat out of the dish and onto a cutting board. Using a large, sharp knife, cut nougat bars into desired portions.
Wrap nougat bars individually in Saran wrap to keep them from sticking together.