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 reaches 244°F (118°C) on a candy thermometer.
03 - While the syrup cooks, place egg whites (and cream of tartar, if using) 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 thin, steady stream.
05 - Increase the mixer to high speed and whip until the meringue 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 become smooth.
07 - Add vanilla extract and a pinch of fine salt. Beat on medium-high speed until the buttercream is smooth, creamy, and fluffy.
08 - Use immediately for frosting. Alternatively, refrigerate in an airtight container. Before reuse, bring to room temperature and rewhip until restored to a fluffy consistency.