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Step 1
Using an electric hand mixer, whisk yolks and sugar until the mixture is pale and sugar is mostly dissolved. Stir in the milk. (TIP: It's best to use a bowl with high sides, so it doesn't spray out everywhere.)
Step 2
Transfer the egg yolk mixture into a small saucepan and heat over low heat, stirring frequently. Continue to cook until it’s thick like a pudding, about 5 minutes. Pour the mixture into a clean bowl and bring it to room temperature.
Step 3
Stir in butter in three batches, mixing well after each addition. I use a silicone spatula for this step.
Step 4
Add vanilla extract and continue to mix until smooth. For filling macarons, I prefer this consistency of the buttercream.
Step 5
However, if you'd like, you can also whip it until fluffy with an electric mixer. Whipped buttercream is ideal for filling cakes and cupcakes.