In a small saucepan, bring sugar and ½ cup water to a boil over medium-high heat. Cook until mixture registers 235° on a candy thermometer.
Meanwhile, in the bowl of a stand mixer fitted with the whisk attachment, beat egg whites and vanilla at medium-high speed until soft peaks form.
Reduce mixer speed to medium. Pour hot sugar mixture into egg white mixture in a slow, steady stream, being careful not to let sugar mixture hit sides of bowl or whisk attachment. Increase mixer speed to high, and beat until bottom of bowl feels cool to the touch, 6 to 8 minutes. Add 1 cup (230 grams) butter, 1 tablespoon at a time, letting each piece incorporate before adding the next. Add salt. Add remaining 1 cup (230 grams) butter, 1 tablespoon at a time, beating well after each addition. (If mixture looks like it is beginning to separate, keep beating and it will eventually come together.) Italian Meringue Frosting will keep refrigerated in an airtight container for up to 2 weeks and can be frozen for up to 2 months.
Recipe by Bake from Scratch at https://staging.bakefromscratch.com/frosting-finishing-touch/