Cake: Preheat oven to 350°. In small bowl combine buttermilk and baking soda. Stir and set aside. In mixing bowl combine shortening and sugar. Beat on medium speed 1 minute. Add eggs and beat on high speed 5 minutes. Stir in red food coloring, cocoa, vanilla and vinegar. Alternately add cake flour to which the sea salt has been added and the buttermilk to cake batter, beating well after each addition. Spray two 9-inch heart shape cake pans (or round 9-inch pans) with non-stick spray with flour, or grease and flour to prepare pans. Divide batter between pans and bake in preheated 350° oven 30 minutes, or until cake tests done. Remove from oven and let cool on wire racks 10 minutes. Remove from pans and let cool completely. Even tops with knife or device made to level cakes. Crumble and reserve pieces of cake removed. Set aside.
Glaze: In small saucepan combine butter, sugar, baking soda, buttermilk and corn syrup. Bring to boil and boil 5 minutes; stirring frequently. Remove from heat and stir in vanilla. Drizzle or brush glaze equally over cake layers. Let cool.
Frosting: In mixing bowl beat egg whites with salt until stiff peaks form. Set aside.
In small heavy saucepan combine sugar and water. Heat, without stirring, until mixture begins to boil and reaches 232° on a candy thermometer. Remove from heat and very slowly pour over egg whites while beating constantly. Add vanilla and continue beating 5 minutes. Frost cake. If desired, take crumbled cake crumbs and place on top of cake.