In a heatproof bowl over a pot of simmering water, whisk together the egg whites and granulated sugar. Heat, whisking frequently, until the sugar dissolves and the mixture feels smooth when rubbed between your fingers.
Transfer to a stand mixer and whip on medium-high until a glossy, stiff meringue forms and the bowl feels cool to the touch.
With the mixer on medium, add the softened butter a few tablespoons at a time. Continue mixing until the buttercream comes together and becomes smooth. (It may look curdled at first, keep mixing.)
Add the vanilla and salt, then mix in the powdered sugar until fully incorporated. This helps stabilize the buttercream and gives it a little extra structure for piping.
For the silkiest texture: remove about ½ cup of the buttercream, microwave it until fully melted, then slowly stream it back into the mixer while it runs on low.
