Preheat oven to 375°.
To make the salad dressing, boil the vinegar, sugar, and kosher salt in a small sauce pan. Let cook until it reduces by 25%. Remove from heat and set aside to cool.
Wrap the beets in foil and roast in the oven for 1 hour or until tender. Set aside to cool. Peel the beets and cut them into quarters when they are cool enough to handle.
Cut the strawberries in half and place them into a large bowl. Then pour the cooled vinegar dressing over the top. Let the berries macerate for about 1 hour, then remove them from the vinegar dressing.
To serve, arrange the beets, strawberries and goat cheese on a platter and garnish with arugula. Drizzle the remaining vinegar dressing over top and season to taste with salt and pepper. Pair with champagne or your favorite white wine.