They are identical in taste and handling. The only difference is the technique used to make them. Also, technically speaking, IMBC is slightly more stable (only marginally though), because an Italian Meringue is the most stable of the meringues. SMBC is easier to make, especially if you're not used to cooking sugar to a specific temperature (or do not have a reliable candy thermometer).
I used meringue-based buttercreams (usually IMBC) almost exclusively. I love them!
I just experimented with SMBC for the first time. I tried the Martha Stewart recipe -- once with real egg whites and once with pasteurized liquid egg whites. Surprisingly I liked the pasteurized better! I'm happy about that since I feel more comfortable using pasteurized eggs.
Then I tried the recipe in the Confetti Cakes book. I was much too runny. It says to put it in the frig if it's too runny but who needs the extra step.
However, I loved the flavor and texture of all.
I exclusively use SMBC myself, except had to use shortening based this weekend, but I quickly realized why I switched over to SMBC, and will not be going back to shortening again...anyways, the recipe in here called "The Well Dressed Cake SMBC" is the best I've found so far. There is even a sticky about it, walks you thru the whole process. Delish, to die for, the best ever!
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