01 - Combine granulated sugar and water in a small saucepan over medium heat. Swirl gently until the sugar fully dissolves. Attach a candy thermometer and cook the syrup until it reaches 240°F (115°C).
02 - While the syrup heats, place egg whites, cream of tartar, and fine sea salt in a clean, grease-free stand mixer bowl fitted with a whisk attachment. Beat on medium speed until soft peaks form.
03 - Once the syrup reaches 240°F, slowly and carefully drizzle it into the whipping egg whites with the mixer running on medium-high speed. Pour along the side of the bowl and avoid contact with the whisk.
04 - Increase speed to high and continue whipping until the meringue holds stiff, glossy peaks and the mixer bowl feels completely cool to the touch, approximately 7 to 10 minutes.
05 - Reduce speed to medium and add the cubed butter a few pieces at a time, allowing each addition to fully blend before adding more. The mixture may appear curdled or soupy temporarily—continue mixing until it emulsifies into a silky, smooth buttercream, about 5 minutes.
06 - Pour in the vanilla extract and whip just until evenly combined. Use immediately or transfer to an airtight container.
07 - Frost cakes or cupcakes right away, or refrigerate covered for up to 5 days. Before using chilled buttercream, let it come to room temperature and re-whip until smooth.