In a mixing bowl, add separated egg whites. Ensure that bowl is clean and not greasy as any presence of fat (including any broken egg yolks) will inhibit egg whites from whipping properly. Start whipping egg whites on low speed until frothy and then bump to high speed until whipped to stiff peaks. Stop mixer and prepare sugar syrup.
Prepare sugar syrup by combining sugar and water in a saucepan. Insert candy thermometer in pan if applicable and let allow syrup to come to 240° F without disturbing. Do not mix or stir!
Once syrup has reached appropriate temperature, remove from heat and allow bubbles/boiling to settle. Return to whipped egg white and, positioning lip of the saucepan at the edge of the mixing bowl, turn mixer on to high speed and slowly drizzle in sugar syrup until complete.
Once all sugar syrup is added allow mixer to continue to whip on high speed for another 1 minute then turn down to medium speed until mixing bowl feels like room temperature to touch.
Once mixing bowl contents are at room temperature, add in butter, about 2 tablespoons at a time, making sure that each addition is completely incorporated before adding another.
Add vanilla extract & confectioner's sugar (and if you are experimenting with jam or chocolate flavoring add at this stage as well).
Spread onto cake or pipe onto cupcakes and enjoy!
Store in an airtight container in the refrigerator and allow to come to room temperature before using again.
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