01 - Combine granulated sugar and water in a small saucepan. Heat over medium heat, gently swirling the pan until the sugar fully dissolves. Attach a candy thermometer and cook the syrup until it reaches 240°F (115°C).
02 - While the syrup heats, place egg whites, cream of tartar, and fine sea salt in a clean, grease-free stand mixer bowl. Begin whipping on medium speed until soft peaks form.
03 - Once the syrup reaches 240°F, slowly and carefully drizzle it into the whipping egg whites with the mixer running on medium-high speed. Avoid pouring the syrup directly onto the whisk attachment.
04 - Continue whipping at high speed for 7 to 10 minutes until the meringue forms stiff, glossy peaks and the mixer bowl feels completely neutral to the touch.
05 - With the mixer on medium speed, add the cubed butter a few pieces at a time, allowing each addition to fully incorporate before adding more. The mixture may appear curdled or soupy midway through—keep mixing and it will emulsify into a silky, smooth buttercream, approximately 5 minutes.
06 - Add vanilla extract and whip just until evenly combined. Use immediately to frost cakes or cupcakes, or store covered in the refrigerator for up to 5 days.