01 - Combine granulated sugar and water in a small saucepan. Heat over medium, swirling gently until the sugar fully dissolves. Attach a candy thermometer and cook the syrup until it reaches 240°F.
02 - In a clean, grease-free stand mixer bowl, combine egg whites, cream of tartar, and fine sea salt. Begin whipping on medium speed until soft peaks form.
03 - Once the syrup hits 240°F, slowly drizzle it into the whipping egg whites with the mixer running on medium-high. Pour steadily down the side of the bowl, avoiding the whisk directly.
04 - Increase speed to high and continue whipping for 7 to 10 minutes until the meringue holds stiff, glossy peaks and the mixer bowl feels completely cool to the touch.
05 - Reduce speed to medium and add room-temperature butter cubes a few at a time, allowing each addition to fully incorporate before adding more. The mixture may appear curdled or soupy midway—keep mixing and it will emulsify into a silky finish, roughly 5 minutes.
06 - Pour in vanilla extract and whip just until evenly combined. Use immediately to frost cakes or cupcakes, or refrigerate covered for up to 5 days—bring to room temperature and re-whip before using.