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1.
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Lightly whisk egg whites and sugar together over simmering water until egg-white mixture is hot to touch or a candy thermometer reads 140F (60C).
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2.
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Pour hot whites into a room-temperature bowl and whip with a wire whip until double in volume on MEDIUM-HIGH speed.
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When the mixer stops, the meringue should not move around in the bowl.
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Meanwhile cut up butter into 2-inch pieces.
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(The butter should be slightly moist on the outside but cold inside.)
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3.
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On your mixer, remove the whip and attach the paddle.
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Add half the butter (1 1/2 lbs or 680 g) into the bowl immediately and pulsate the mixer several times until the meringue has covered the butter completely.
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To pulsate the mixer, turn it on and off in a jerky motion.
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This forces the butter on the top to the bottom of the bowl.
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Add the balance of the butter (1 1/2 lbs or 680 g) and pulsate mixer several times.
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Slowly increase the mixer's speed, starting with the lowest speed and increase the speed every 10 seconds until you reach a MEDIUM-HIGH speed.
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4.
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Continue beating until the mixture begins to look light and fluffy.
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Stop the mixer and scrape the bowl.
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Reduce speed to LOW.
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Add flavoring and continue to beat on LOW speed for 45 seconds.
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Then beat on MEDIUM-HIGH speed for an additional 45 to 60 seconds.
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5.
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Leftover buttercream can be placed in plastic containers with lids and kept in the freezer for up to 3 months.
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Defrost completely (several hours) and rewhip before using.
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Note: In hot weather, use 2 lbs 10 ounces (1.19 kg) of butter and 6 ounces (710 g) of hi-ratio shortening.
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Hi-ratio shortening is emulsified and contains water.
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Storage: Store the icing in an airtight container and freeze for up to 3 months.
