01 - Combine sugar and water in a small saucepan and stir gently. Heat over medium heat without further stirring until the syrup reaches 240°F on a candy thermometer.
02 - While the syrup heats, place egg whites and cream of tartar in a stand mixer fitted with a whisk attachment. Beat on medium speed until foamy, then add salt.
03 - Once the syrup reaches 240°F, immediately remove from heat. With the mixer running on medium-high speed, slowly drizzle the hot syrup into the egg whites in a thin, steady stream, avoiding the whisk.
04 - Increase mixer speed to high and whip until the meringue forms stiff, glossy peaks and the mixing bowl feels cool to the touch, approximately 10 minutes.
05 - Switch to the paddle attachment. With the mixer on medium speed, add butter one cube at a time, allowing each piece to fully blend before adding the next. If the mixture appears curdled, keep mixing and it will come together smoothly.
06 - Pour in vanilla extract and continue beating until the buttercream is silky and spreadable. If too soft, chill briefly and re-whip to restore structure.
07 - Use immediately to frost cakes or cupcakes, or transfer to storage for later use.