01 - In a medium saucepan, combine the granulated sugar and water. Heat over medium heat, stirring gently until the sugar has fully dissolved and the mixture is clear.
02 - Increase the heat to medium-high and cook without stirring until the syrup reaches 244°F on a candy thermometer. Monitor closely to avoid overshooting the target temperature.
03 - While the syrup heats, place the egg whites and cream of tartar (if using) in the bowl of a stand mixer fitted with the whisk attachment. Beat on medium speed until soft peaks form.
04 - Once the syrup reaches 244°F, reduce the mixer to medium speed. Carefully and slowly drizzle the hot syrup down the side of the bowl into the whipping egg whites, avoiding the whisk.
05 - Increase the mixer speed to high and continue whipping until the meringue is thick, glossy, and the 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 or separated, keep beating — it will emulsify and come together smoothly.
07 - Add the vanilla extract and a pinch of fine sea salt. Beat until the buttercream is silky, creamy, and uniformly fluffy.
08 - Use the buttercream immediately for frosting. Alternatively, transfer to an airtight container and refrigerate. Before reusing, bring to room temperature and rewhip until smooth.