Place the confectioners' sugar, cocoa powder, salt, and butter in a large mixing bowl.

Using an electric mixer, beat on the lowest speed, until just combined. (Low speed is recommended because the sugar can "poof" out all over otherwise.)

Add the vanilla and 5 tablespoons of the milk or cream.

Keep blending until everything is smooth and creamy, about 3 minutes.

Increase the mixer speed to medium, then to high once the liquid has been incorporated.

Add more milk or cream 1 tablespoon at a time as needed to reach desired consistency.

*I usually start with 7 tablespoons of the milk or cream and add more depending on what consistency I'm looking for.*

**This recipe makes enough frosting to frost two 9 inch layers or 24 cupcakes.**

***The frosting can be made ahead of time and stored in the refrigerator. You should let it come to room temperature though before attempting to spread it on a cake. You will also want to beat the frosting with a spoon or an electric mixer after it warms to room temperature, and maybe add a tablespoon or more of milk, which will make it smoother and easier to spread.***