1/3 c. Hershey's cocoa
2 c. confectioners' sugar
1/4 c. butter
1/2 tsp. vanilla
1/4 c. milk (can use evaporated milk)

FOR 2 LAYER CAKE:

3/4 c. Hershey's cocoa
4 c. confectioners' sugar
1/2 c. butter
1 tsp. vanilla
1/2 c. milk (or evaporated milk)

Mix cocoa and sugar. Cream part of cocoa-sugar mixture with butter. Blend in vanilla and 1/2 of the milk. Add remaining cocoa-sugar mixture and blend well. Add remaining milk and beat to desired spreading consistency. Additional milk may be added if required.