You may have seen honeybees buzzing around flowers. If you watch them without getting too close, you will see them crawl right down into a flower. They are searching for a few drops of the sweet nectar, or sugar water, that the flower makes.
The bee will carry a load of nectar from a lot of flowers back to the hive. Then the bees will use their wings to move a little draft of air to evaporate most of the water. What's left is honey.