01 - Combine the 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 reaches 244°F (118°C) on a candy thermometer.
03 - In a stand mixer fitted with a whisk attachment, begin whipping the egg whites (add cream of tartar if using) on medium speed until soft peaks form.
04 - Once the syrup reaches 244°F, turn the mixer to medium and carefully drizzle the hot syrup down the side of the bowl into the egg whites in a slow, steady stream.
05 - Increase the mixer to high speed and whip until the meringue is glossy and the mixing bowl feels cool to the touch, about 10 minutes.
06 - With the mixer on medium speed, add the butter cubes one at a time, ensuring each cube is fully incorporated 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 fluffy.
08 - Use immediately for frosting. Alternatively, refrigerate in an airtight container. When ready to use chilled buttercream, bring to room temperature and rewhip until smooth.