1 c. sugar
1/4 c. cocoa
1/4 c. butter
1/2 c. milk
2 tbsp. light corn syrup
1 1/2 c. sifted confectioners' sugar
1 tsp. vanilla

Mix sugar and cocoa in a saucepan. Stir in butter, milk, and corn syrup. Bring to boiling. Boil for 3 minutes, stirring occasionally. Remove from heat. Set pan in cool water. Stir in 1 1/2 cups sifted confectioners' sugar and 1 teaspoon vanilla after pot cools.