4 tbsp. flour
3/4 c. water
3/4 c. butter
3/4 c. sugar
1/4 tsp. salt
1 1/2 tsp. vanilla

Combine flour and water. Cook until mixture forms a thick paste. Cool. Beat other ingredients together until very light in color. Add to cooled mixture and beat until light and fluffy. Chill 30 minutes before spreading. Makes enough for 2 (9") layer cakes or 2 dozen cupcakes.