Add egg whites and cream of tartar to bowl of stand mixer fitted with whisk attachment. In a small saucepan, bring maple syrup to a boil over medium heat. Lower heat to medium-low; continue simmering maple syrup, swirling frequently. If syrup begins to smell burnt or bubbles to top of pan, lower heat.
When maple syrup reaches 235 °F, about 15 minutes, begin whipping egg whites on medium speed. When egg whites are thoroughly combined and foamy, about 1 minute, increase speed to medium–high; continue whipping until eggs hold soft peaks, 3–5 minutes.
When maple syrup reaches 240 °F, remove from heat. With mixer running, pour hot syrup in slow steady stream into egg whites; aiming between whisk and edge of bowl. Continue whipping until egg whites reach stiff glossy peaks, and bowl of mixer is lukewarm to the touch.
Remove bowl from stand mixer. Sift powdered sugar over egg white meringue. Return bowl to mixer; on low speed, whisk to incorporate powdered sugar. Increase speed to medium-high. Add butter to meringue 1 tablespoon at a time, allowing each addition to fully incorporate before adding the next; scraping down sides of bowl halfway through.
Continue whipping until buttercream is homogeneous, light and fluffy. Add vanilla and salt; whisk on medium speed to incorporate. Use within 1 hour, or transfer to airtight container and store in refrigerator.