01 - Combine granulated sugar and water in a small saucepan over medium heat. Swirl gently until the sugar fully dissolves. Attach a candy thermometer and monitor the syrup until it reaches 240°F.
02 - While the syrup heats, place egg whites, cream of tartar, and fine sea salt in a clean, grease-free stand mixer bowl. Begin whipping on medium speed until soft peaks form.
03 - Once the syrup reaches 240°F, slowly and carefully drizzle it into the whipping egg whites with the mixer running on medium-high speed. Avoid pouring the syrup directly onto the whisk attachment.
04 - Increase the mixer to high speed and continue whipping until the meringue forms stiff, glossy peaks and the bowl feels neutral to the touch, approximately 7 to 10 minutes.
05 - With the mixer on medium speed, add the cubed butter a few pieces at a time, allowing each addition to fully incorporate before adding more. The mixture may appear curdled or soupy at first; continue mixing until it emulsifies into a silky, smooth consistency, about 5 minutes.
06 - Pour in the vanilla extract and whip briefly just until evenly combined.
07 - Use immediately to frost cakes or cupcakes. Alternatively, store covered in the refrigerator for up to 5 days; bring to room temperature and re-whip before using.