Set up the double boiler (bain-marie). Find a pot to hold a large metal bowl without touching the bottom.
Fill the pot with water so the bowl is directly above but not touching the water. Heat the water to a gentle simmer.
Add the egg whites and sugar to your bowl and mix with a spatula until viscous.
Place the bowl atop the pot and continuously stir with the spatula until the mixture becomes opaque.
Use a thermometer to ensure you reach 160-165 °F (71-74 °C) for fresh egg whites.
Whip the meringue (optional) until it reaches stiff peaks.
Add the slightly softened butter to the stand mixer bowl and mix on high speed for about 2 minutes.
Add the powdered sugar, vanilla extract, and a small pinch of salt to the butter and whisk again on medium high speed for another 1-2 minutes.
Combine the meringue/syrup with the Frosting Butter in 2 to 3 additions, mixing for about 30 seconds until combined.
Switch to the paddle attachment and mix on low speed for a few minutes to smooth out the frosting.
