Heat water, salt and 1 ¼ cup sugar in medium saucepan and bring to boil. Scrape down sides to make sure all sugar is dissolved. Let boil until it reaches 240 degrees F on candy thermometer.
While water and sugar come to a boil, beat egg whites and 1 tablespoon of sugar until soft peaks form.
With mixer still beating, slowly pour hot syrup along side of bowl into egg white mixture. Add vanilla. Beat on high until meringue is cool to touch. This takes about 10-15 minutes in my plastic bowl.
Once meringue is cool - and it is VERY important that it is cool - thoroughly incorporate butter a tablespoon at a time.
Slowly sift in 1 cup powdered sugar to thicken frosting for piping on cupcakes.
Frost cupcakes with piping bag or knife. Decorate as you like.
Enjoy!