Fill a wide pot with at least 1 ½ inches water, with a thick ring of crumpled tinfoil placed on the bottom to act as a 'booster seat' that will prevent the bowl from touching the bottom of the pot.
Place over high heat until steaming-hot, then adjust temperature to maintain a gentle simmer.
Combine egg whites, sugar, salt, and cream of tartar in the bowl of a stand mixer.
Set over steaming water, stirring and scraping constantly with a flexible spatula, until egg whites hold steady at 185°F (85°C).
Transfer to a stand mixer fitted with a whisk attachment and whip at high speed for about 10 minutes, until meringue is glossy, stiff, and cool to the touch, around 90°F (32°C).
With mixer still running, add butter, 1 or 2 tablespoons at a time.
Mix in vanilla extract on low speed until well combined.
Melt chocolate, either in a microwave or over a water bath, until fluid and warm.
Scrape all of the warm chocolate into stand mixer bowl at once, then immediately begin whipping on medium-high until fully incorporated.
Adjust to taste with additional salt, vanilla, or dissolved espresso powder to add depth of flavor.
Use buttercream right away, or transfer to a large zipper-lock bag, press out air, and seal.
Notes
Sugars with a caramel flavor, such as quick- or slow-roasted sugar, or even Belgian cassonade (candi) sugar, tame the sweetness of meringue while underscoring the chocolate with a rich, toasty note. Molasses-based alternatives, such as turbinado, Demerara, or American-style light brown sugar, work well, too, but will give the buttercream a tangier profile overall.
Make Ahead and Storage
Buttercream can be refrigerated for up to 2 weeks and frozen for up to several months. (The main issue with longer storage in the freezer is odor absorption, not spoilage.) Rewarm to approximately 73°F (23°C) and re-whip before using.
