01 - Combine sugar and water in a small saucepan. Stir gently to dissolve, then heat over medium heat without further stirring until the syrup reaches 240°F on a candy thermometer.
02 - While the syrup heats, place egg whites and cream of tartar (if using) in a stand mixer fitted with the whisk attachment. Beat on medium speed until foamy, then add the salt.
03 - Once the syrup hits 240°F, immediately remove it from heat. With the mixer running on medium-high, slowly pour the hot syrup into the egg whites in a thin, steady stream, avoiding the whisk and the sides of the bowl.
04 - Increase the mixer speed to high and whip 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, waiting until each cube is fully blended before adding the next. If the mixture appears curdled, keep mixing — it will come together into a smooth emulsion.
06 - Pour in the vanilla extract and continue beating until the buttercream is silky and uniform. If the frosting feels too soft, refrigerate briefly, then re-whip to the desired consistency.
07 - Use immediately to frost a cake or cupcakes, or transfer to an airtight container for storage.