01 - Combine sugar and water in a small saucepan. Stir gently to moisten the sugar, then heat over medium heat without stirring until the syrup registers 240°F on a candy thermometer.
02 - While the syrup heats, place egg whites and cream of tartar in the bowl of a stand mixer fitted with the whisk attachment. Beat on medium speed until foamy, then add the 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, pouring along the side of the bowl to avoid the whisk.
04 - Increase the mixer speed to high and continue whipping until the meringue holds 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 the cubed butter one piece at a time, allowing each addition to fully blend before adding the next. If the mixture appears curdled, keep mixing — it will come together smoothly.
06 - Pour in the vanilla extract and continue beating until the buttercream is silky and uniform. If the consistency is too soft, refrigerate briefly, then re-whip to the desired texture.
07 - Use the buttercream immediately to frost cakes or cupcakes, or transfer to an airtight container for storage.