@chefslt: 1. Place egg whites in a clean mixer bowl and begin whipping at medium speed.
2. Combine sugar and water in a saucepan.
3. Cook without stirring until the syrup reaches 118–121°C.
4. Slowly pour the hot sugar syrup into the whipping egg whites in a thin stream.
5. Continue whipping until a glossy meringue forms and cools to room temperature.
6. Gradually add softened butter while mixing.
7. Continue beating until the mixture becomes smooth and stable.
8. Add vanilla and salt.
9. Beat for another 1–2 minutes until silky and light.