Let your unsalted butter and egg whites come to room temperature.
In a stand mixer with a whisk attachment, add the egg whites and mix for 30 seconds on medium speed. Then, to avoid a mess, add the powdered sugar one cup at a time, mixing on medium speed until dissolved.
Add the vanilla extract and salt and mix on medium speed until incorporated.
Cut the butter roughly into 1 tablespoon cubes. Switch to the paddle attachment, turn the mixer on low and slowly add the butter 1 tablespoon at a time. Once all the butter has been added, keep it mixing on low for 5 minutes.
Slowly you'll see the mixture start to look more and more like buttercream! For extra silky smooth texture with less air bubbles, mix for ten more minutes with the paddle attachment on low speed.
Notes
Flavor: SMBC is not as sweet as American buttercream. This can be described as a vanilla sweet cream ice cream flavor.
Amounts: This recipe makes about 9 cups of frosting. You can frost and fill up to a 3 layered, 10in cake. Use this full recipe for cakes that require lots of extra piping like rosettes. Half the recipe to frost and fill 2 layered cakes in 6in, 8in, and 9in sizes (you won't have any leftover buttercream for extra decorations for a 2 layered, 9in cake)
Getting White Frosting: Use a small drop of purple food dye to cancel out the yellow hue. The more you whip, the less yellow tone.
Freezing: You can make ahead or store leftover frosting in the refrigerator for 1 month or the freezer for 3 months. Use good quality airtight containers to avoid freezer burn. To use, take the buttercream out ahead of time to reach room temperature. Then, mix it in a stand mixer on low speed to bring it back to life and get ride of air bubbles. The change in temperature does cause air bubbles.
Decorate: You can use this to pipe any design. Note: This is not a crusting buttercream.
Serving: Faux SMBC cakes and cupcakes can sit out at room temperature for up to 2 days. Cover the dessert with plastic wrap or use a cake stand with a dome cover.