01 -  In a small saucepan, combine the granulated sugar and water. Stir over medium heat until the sugar dissolves. Once dissolved, increase the heat and bring to a boil. Cook until it reaches 240°F (115°C) on a candy thermometer. 
 02 -  While the sugar syrup is heating, place the egg whites and cream of tartar in the bowl of a stand mixer fitted with the whisk attachment. Beat on medium speed until soft peaks form. 
 03 -  Once the sugar syrup reaches 240°F (115°C), slowly pour it into the egg whites in a thin stream, avoiding the whisk. Increase the mixer speed to high and continue to beat until stiff peaks form and the meringue is glossy and cool to the touch (about 5-7 minutes). 
 04 -  With the mixer running, add the softened butter, one tablespoon at a time, allowing each addition to fully incorporate before adding more. The mixture may look curdled at first, but keep beating until it comes together. 
 05 -  Once all the butter is added, beat in the vanilla extract and a pinch of salt. Continue to beat on medium-high speed until the buttercream is smooth and silky, about 3-5 minutes. 
 06 -  If the buttercream looks too soft, refrigerate it for about 10-15 minutes to firm it up, then beat again. If it’s too stiff, add a tablespoon of heavy cream at a time until the desired consistency is achieved. 
 07 -  Use the buttercream immediately to frost cakes and cupcakes, or store it in an airtight container in the fridge for up to a week. Allow it to come to room temperature and rewhip before using.