01 - Combine granulated sugar and water in a medium saucepan. Heat over medium, stirring gently until the sugar has fully dissolved.
02 - Increase heat to medium-high and cook without stirring until the syrup registers 244°F on a candy thermometer.
03 - In a stand mixer fitted with a whisk attachment, begin whipping egg whites with cream of tartar on medium speed until soft peaks form.
04 - Once the syrup reaches 244°F, set the mixer to medium speed and carefully drizzle the hot syrup down the side of the bowl into the whipping egg whites in a slow, steady stream.
05 - Increase mixer speed to high and whip until the meringue is glossy, stiff, and the mixing bowl feels cool to the touch, approximately 10 minutes.
06 - With the mixer running on medium speed, add butter cubes one at a time, allowing each piece to fully incorporate before adding the next. If the mixture appears curdled, continue beating — it will emulsify and come together.
07 - Add vanilla extract and a pinch of fine salt. Beat until the buttercream is smooth, creamy, and fluffy.
08 - Use immediately for frosting, or transfer to an airtight container and refrigerate. Before reuse, bring to room temperature and rewhip until smooth.