Set the bowl over a pot of simmering water, ensuring the bottom of the bowl does not touch the water. Whisk continuously until the sugar dissolves and the mixture reaches 160°F (71°C).
Whip Frosting:
Remove from heat. Using an electric mixer, beat the mixture on high speed until stiff glossy peaks form, about 5-7 minutes.
Add vanilla extract during the last minute of whipping.
Use or Store:
Use immediately to frost cakes, cupcakes, or other desserts. Can be refrigerated in an airtight container for up to three days; rewhip before using if necessary.
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