1 c. sugar
1/2 c. butter
1/2 c. milk
1 1/4 to 1 1/2 c. powdered sugar
1/2 tsp. salt
1/2 tsp. vanilla or 1/4 tsp. almond flavoring
A few drops of coloring, paste type preferably (optional)

Stir over heat, then boil one minute the sugar, butter (or shortening) and milk. Cool slightly. Add powdered sugar, salt, flavoring (coloring as desired). Mix well until very smooth. Use shortening for a white icing or if the yellow butter color will affect the color of the icing desired.