In a medium saucepan, combine the granulated sugar and water. Heat over medium heat, stirring until the sugar has dissolved completely. Increase the heat and bring the mixture to a gentle boil. If you have a thermometer, you want the syrup to reach a temperature of 240°F (115°C), also known as the soft ball stage.
While the syrup is boiling, place the egg yolks in the bowl of your stand mixer (or a mixing bowl if using a hand mixer). Once the syrup reaches the correct temperature, carefully pour the hot sugar syrup over the egg yolks while whisking continuously. This will help to temper the yolks and create a stable emulsion.
Continue to beat the egg yolk and sugar mixture on high speed until it becomes thick, pale, and doubles in volume. This process usually takes about 5-7 minutes. You’ll know it’s ready when the mixture forms ribbons when you lift the whisk.
Reduce the mixer speed to medium and add the room temperature unsalted butter, one tablespoon at a time, mixing well after each addition. Once all the butter is incorporated, increase the speed to high and beat until the buttercream is light, fluffy, and smooth.
Add the pinch of salt and vanilla extract (or vanilla bean paste) to the buttercream. Mix until fully incorporated. Taste and adjust the flavor as desired.
Your French Buttercream is now ready to use! If you're not using it immediately, store it in an airtight container in the refrigerator. Before using chilled buttercream, let it come to room temperature and re-whip it for the best texture.