2 c. sugar
1/2 c. cocoa
1/4 tsp. salt
1/2 c. milk
1/2 c. butter
1 tsp. vanilla extract

Combine first 3 ingredients in heavy saucepan; stir in milk. Add butter; bring to a boil. Cover and cook over medium heat 2 minutes. Remove from heat and stir in vanilla. Beat at medium speed of electric mixer until spreading consistency. Yield: 2 1/4 cups.