In a saucepan combine the sugar and water with a pinch of cream of tartar.
Make sure that when you are cooking the sugar that you do not stir the sugar mixture. It will cause the sugar to crystallize and you don’t want that to happen.
Boil the sugar until it reaches 245 degrees.
Meanwhile, put the egg whites and a pinch of salt in the bowl of a mixer with the whisk attachment. Beat until the egg whites are peaked.
Slowly pour the sugar syrup into the egg whites. I mean slowly, this sugar mixture is 245 degrees, you do not want it to splash.
Beat the frosting on high speed for about 7 minutes (hence the name seven minute frosting) or until the sides of the bowl cool down.
The frosting will be light and fluffy. Add the vanilla extract.