1 cup (200 grams) granulated sugar¼ cup (60 grams) water8 large egg yolks (144 grams)¼ (1 gram) to ½ teaspoon (2 grams) almond extract½ teaspoon (1.5 grams) kosher salt2 cups (454 grams) unsalted butter, room temperature
In a medium saucepan, combine sugar and 1/3 cup (80 grams) water. Bring to a boil over high heat, being careful not to splash sides of pan and stirring to help sugar dissolve. (Do not stir once mixture starts to boil.) Cook until an instant-read thermometer registers 240°F (116°C).
Meanwhile, in the bowl of a stand mixer fitted with the whisk attachment, beat egg yolks, almond extract, and salt at medium speed until just combined.
With mixer on medium speed, pour hot sugar syrup between side of bowl and whisk attachment in a slow, steady stream. Beat until mixture thickens and is relatively cool to the touch, 8 to 10 minutes.
With mixer on medium speed, gradually add butter, a few cubes at a time. Continue to beat until light and fluffy, 1 to 2 minutes, stopping to scrape sides of bowl. Use immediately or refrigerate in an airtight container.