Make the Simple Syrup: In a small saucepan, combine the granulated sugar and water. Bring to a boil over medium heat, stirring until the sugar dissolves completely. Once boiling, stop stirring and allow the syrup to cook until it reaches 240°F (115°C) on a candy thermometer (soft-ball stage).
Whip the Egg Whites: While the syrup is cooking, place egg whites and cream of tartar in a clean mixing bowl. Use an electric mixer or stand mixer fitted with a whisk attachment to begin beating the egg whites on medium speed until they form soft peaks.
Combine Syrup and Egg Whites: Once the syrup reaches 240°F, carefully pour it in a thin stream into the whipped egg whites while the mixer is running on medium-high speed. Make sure to avoid pouring the syrup directly onto the whisk to prevent splattering.
Cool the Mixture: Continue to whip the meringue on high speed until it is glossy, thick, and the bowl is no longer hot to the touch. This should take about 6-8 minutes.
Incorporate Butter: Once the meringue has cooled, add the softened butter a few cubes at a time, mixing on low speed after each addition. After all the butter is added, increase the speed to high and beat until the mixture is smooth and creamy.
Add Flavoring: Add the vanilla extract and a pinch of salt to the buttercream. Mix on low speed until well combined.
Adjust Consistency: If the buttercream is too soft, continue to beat it on high until it firms up. If it's too stiff, add a few teaspoons of milk or cream to loosen it up.
Storage: Use immediately or store in an airtight container in the refrigerator for up to a week. Allow it to come to room temperature and re-beat before using if stored.
Notes
Store in an airtight container in the refrigerator for up to a week.