Preheat oven and sift cake flour and sugar:
Preheat the oven to 350°F. With a fine sieve, sift together flour and 3/4 cups sugar four times.
Beat egg whites:
In the bowl of a stand mixer on medium speed, beat together egg whites and water until foamy. Add salt, cream of tartar, and vanilla; beat until soft peaks form. Increase speed to medium-high and sprinkle in remaining sugar, 1 tablespoon at a time. Beat until stiff but not dry.
Sift dry ingredients over meringue:
Transfer to a large bowl. In six additions, sift dry ingredients over meringue, folding in quickly but gently.
Transfer batter to tube pan:
Pour batter into an ungreased 10-inch tube pan with removable bottom. Smooth top with an offset spatula. Run a knife through batter to release air bubbles. Bake for 35 to 40 minutes, until golden brown and springy to touch.
Invert pan over bottle to cool:
Invert pan on its legs or over the neck of a glass bottle, and let cool completely, about 1 hour.
Tip
If your tube pan has feet, you can skip the inverting and simply cool the cake in the tube pan on a cooling rack.
Make frosting:
In the heatproof bowl of an electric mixer set over a saucepan of simmering water, combine egg whites, sugar, water, and cream of tartar. Cook over medium heat, whisking frequently, until sugar is dissolved and mixture is foamy, about 5 minutes.
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