3 tbsp. butter
2 tbsp. cocoa
1 1/2 c. confectioners' sugar
2 tbsp. milk
1 tsp. vanilla

Melt butter in medium saucepan. Stir in cocoa until dissolved. Add confectioners' sugar, milk and vanilla. Stir until smooth. Add more milk if necessary to make soft spreading consistency. Add more confectioners' sugar if too thin.