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