Make sure your mixing bowl and any utensils are completely clean and dry.
In a small saucepan, combine the sugar and water. Heat over medium heat, stirring gently until the sugar dissolves completely.
In your mixing bowl, add the egg whites and cream of tartar. Beat the egg whites on medium speed until frothy, about 1-2 minutes.
Carefully pour the hot sugar syrup into the bowl while continuing to whip the mixture on medium-high speed until glossy and stiff peaks form, about 5-7 minutes.
Gently fold in the vanilla extract and salt using a rubber spatula.
Preheat your oven to 200°F (93°C) and shape the meringue onto a baking sheet lined with parchment paper.
Bake for about 1.5 to 2 hours, or until dry to the touch. Let cool inside the oven to prevent cracking.
