Start by cleaning the bowl of an electric stand mixer thoroughly to ensure all oily debris has been removed. Dry bowl completely.
Separate egg whites from egg yolks. Add egg whites to the clean electric mixer bowl. Add sugar. Whisk egg whites with sugar. Place bowl over a saucepan filled with no more than 2 inches of water, simmering over medium heat (Note: this step creates a double boiler – the bowl should not be touching the water, it is the steam that will heat the egg whites).
Whisk sugar and egg whites until the mixture is frothy and sugar has dissolved (~5 min). You can either feel the texture between your fingers at this point to ensure you can no longer feel sugar grains or check the temperature with a candy thermometer - when ready, the mixture will be at 160F (71C).
Return egg white mixture to stand mixer bowl or, if already in a stand mixer bowl, reattach bowl to the mixer. Whisk on medium-high speed. Beat until glossy, stiff, peaks form and mixture is no longer warm to the touch (~10 min).
Once meringue has cooled, replace whisk attachment with a paddle attachment and reduce mixer speed to low.
Begin adding butter (Note: Butter should be no more than 1h outside of fridge and still cool to the touch). Add 1 tablespoon of butter at a time. Continue until all butter has been added.
Continue mixing on low. Over the next 10-20 minutes, the mixture will turn from a smooth, loose mixture, to a curdled mixture, to one that barely pulls away from the bowl, and then ultimately to a smooth, sturdy buttercream! (this is what you are looking for!!) **If you still see a curdled mixture after 20 min of mixing, thats okay! Continue mixing and reassess every 10 min.
Add vanilla extract/vanilla pean paste, and salt. This Swiss Meringue Buttercream is finished when it is thick, creamy, and silky smooth. It will hold its shape very well. Continue to beat for another 3-5 min on low or fold by hand to remove excess air bubbles.
This Swiss Meringue Buttercream pairs perfectly with vanilla cupcakes, chocolate cupcakes, funfetti cupcakes, and many more! NOTE: Cakes/cupcakes frosted with SMBC can be left at room temperature for 3h, or longer if in a cool room. I recommend keeping desserts in the refrigerator overnight. The buttercream will harden in the fridge however, to return to the same soft/silky consistency as before, simply take cakes/cupcakes out of the fridge at least 1h before serving.
Enjoy!