Take a pan add milk, flour and sugar mix well now put this mixture on stove on low medium flame mix the mixture continuously with spoon. Now put off the mixture from stove. Add Cocoa powder to mixture and mix them.

Take a bowl add butter and whisk with spoon or whisker until the butter will fluffy.

Now add the Cocoa powder mixture spoon by spoon in butter mixture and whisk.

Beat them until the Cocoa powder mixture will finish.

Now frosting is ready It's taste is superb. Apply on Cake and Cupcakes.