01 - Combine granulated sugar and water in a small saucepan over medium heat. Swirl gently until the sugar fully dissolves. Attach a candy thermometer and bring the syrup to 240°F without stirring.
02 - In a spotlessly clean, grease-free stand mixer bowl, combine the egg whites, cream of tartar, and fine sea salt. Begin whipping on medium speed until soft peaks form, which should coincide with the syrup reaching its target temperature.
03 - Once the syrup hits 240°F, slowly and carefully drizzle it into the whipping egg whites with the mixer running on medium-high speed. Pour along the inside edge of the bowl, avoiding the whisk directly.
04 - Increase the mixer to high speed and continue whipping until the meringue holds stiff, glossy peaks and the bowl feels completely cool to the touch, approximately 7 to 10 minutes.
05 - With the mixer running on medium speed, add the cubed butter a few pieces at a time, allowing each addition to fully blend before adding more. The mixture may appear curdled or soupy midway through—keep mixing and it will emulsify into a silky, smooth buttercream, roughly 5 minutes.
06 - Pour in the vanilla extract and whip just until evenly combined. Use immediately to frost cakes or cupcakes, or refrigerate covered for up to 5 days. Bring chilled buttercream to room temperature and re-whip before using.