1/4 c. butter
1/4 c. plus 2 tbsp. cocoa
1/4 c. plus 3 tbsp. warm milk
1 tsp. vanilla
1 (16 oz.) pkg. powdered sugar, sifted

Cream butter; add cocoa, mixing well. Slowly beat in powdered sugar, adding warm milk as necessary until spreading consistency. Stir in vanilla. Spread immediately. Enough for 1 (3 layer) cake.