3 c. powdered sugar
1/2 c. butter, softened
1 1/2 tsp. vanilla
About 2 tbsp. milk

Mix powdered sugar and butter. Stir in vanilla and milk. Beat until smooth and of spreading consistency. This will frost a 13x9 inch cake or fills and frosts two 8 or 9 inch cake layers or frosts 24 cupcakes. Hint: To make holiday frosting, add favorite color of food coloring.