01 - Combine the granulated sugar and water in a medium saucepan. Heat over medium heat, stirring gently until the sugar has fully dissolved and the mixture is clear.
02 - Increase the heat to medium-high and cook without stirring until the syrup registers 244°F (118°C) on a candy thermometer. Monitor closely to avoid overshooting the target temperature.
03 - While the syrup heats, place the egg whites and cream of tartar (if using) in the bowl of a stand mixer fitted with the whisk attachment. Begin whipping on medium speed until soft peaks form.
04 - Once the syrup reaches 244°F (118°C), reduce the mixer speed to medium and carefully drizzle the hot syrup in a slow, steady stream down the inside wall of the bowl into the whipping egg whites. Avoid pouring directly onto the whisk.
05 - Increase the mixer to high speed and continue whipping until the meringue is thick, glossy, and the mixing bowl feels completely cool to the touch, approximately 10 minutes.
06 - With the mixer running on medium speed, add the cubed butter one piece at a time, allowing each addition to fully incorporate before adding the next. The mixture may appear curdled midway through—continue beating and it will emulsify into a smooth mass.
07 - Add the vanilla extract and a pinch of fine salt. Beat on medium-high speed until the buttercream is silky, creamy, and uniformly fluffy.
08 - Use the buttercream immediately for frosting, or transfer to an airtight container and refrigerate. Before reuse, bring to room temperature and rewhip until smooth.