1/3 Cup butter
2 teaspoons vanilla
1 lb. powdered sugar
6 Tbl cocoa (if chocolate is desired)
a few sprinkles of salt
3 Tbl milk or less

Beat all ingredients, except milk, until smooth. Add milk one Tablespoon at a time until creamy.
Frosts about 18 – 20 cupcakes or one cake.
Variations:
Chocolate frosting: add 6 Tbl cocoa
Delicious orange frosting: add 2 Tbl frozen orange juice concentrate.