Place your egg whites and sugar into the mixing bowl of your stand mixer
Bring 2 inches of water to a boil in a small pot, then reduce heat to low so the water is simmering. The mixing bowl with the egg whites should be able to rest on the pot, without the bottom touching the water. Place the bowl on top of the pot, and whisk the egg whites and sugar until the sugar dissolves. When you rub the whites between your fingers, you should not feel any granules of sugar
Use a whisk attachment to whip the egg whites on high to stiff peaks
Reduce speed to low, and slowly add small pieces of the softened butter. The butter should be soft, but still a little firm. If it's too warm, the buttercream will curdle. Keep mixing until the buttercream is homogenous
Remove and reserve a small amount for piping words later on
Add the black cocoa powder and black food dye
Increase speed to high, and whip until everything is homogenized. Take 1/4 of the buttercream, and microwave for 10 - 15 seconds until melted. You should see the black color intensify. Add more black gel dye to the microwaved buttercream if needed
Add the warmed up buttercream back to the main batch, and whip on high until light and fluffy. The color should be a dark charcoal at this point. It's okay if it's not completely black
Let the buttercream sit for a few hours or overnight for the color to darken to a true black. If it has cooled down and solidified, whip it back up before frosting