Combine the Powdered Sugar and the Cocoa Powder in the mixing bowl.

Mix the Powdered Sugar and the Cocoa Powder on low until it is completely combined.

Add 4 sticks of softened butter and 2 tablespoons of Vanilla and mix until thoroughly combined. (on a medium speed) icing will appear dry. Add milk 1 tablespoon at a time until and beat at medium speed until you have a light and fluffy consistency.

I found the recipe at Twosisterscrafting.com and it has worked great for cakes and cupcakes. I like to use a lot of icing when decorating with a pastry bag. 1- 10 inch cake of 24 highly pipped cupcakes.