The present invention relates to butter cream for making a cake and a method for preparing the same, and an exemplary embodiment according to the present invention may provide butter cream for making a cake, which may be prepared by adding first sugar to meringue having bubbles formed by whipping egg whites, preparing first sweetened meringue by whipping the mixture until a meringue cone is formed on the meringue, obtaining second sweetened meringue by adding sugar syrup, which is obtained by mixing water and second sugar and then heating the mixture, to the first sweetened meringue, and whipping the mixture； and adding butter to the second sweetened meringue, and then whipping the mixture until moisture is reduced.
