Bring maple syrup to a boil in a 3-quart stainless steel saucepan over high heat, about 3 minutes. Clip a candy thermometer to the side of the pot, making sure bulb does not hit bottom of pot. Reduce heat to medium and continue cooking.
When the syrup reaches 230°F, begin whipping the egg whites in a stand mixer fitted with the whisk attachment on medium-high speed. The whites should become light and foamy, not stiff.
Continue cooking the maple syrup until it reaches 240–250°F, adjusting the heat as needed. Use a heat-resistant spatula to gently knock down the foam if necessary.
Reduce mixer speed to low. With the mixer running, slowly pour the hot syrup down the inside of the bowl in a steady stream, taking care to avoid the moving whisk.
Increase speed and whip until the meringue is thick, glossy and cooled to 85–90°F, about 4 minutes.
Switch to the paddle attachment. Add salt, then butter in roughly 2-tablespoon increments, waiting a few seconds between additions. The meringue will deflate as the butter is incorporated. This is normal.
Reduce speed to medium-low and mix in vanilla. Scrape down the bowl and paddle, then beat briefly until smooth and creamy.