3 c. sugar
2/3 c. Hershey's cocoa
1/8 tsp. salt
1 1/2 c. milk
1 stick butter
1 tsp. vanilla

Stir together sugar, cocoa and salt. Add milk. Cook over medium heat, stirring constantly, until mixture comes to a full boil. Without stirring, boil to 234°F. Remove from heat. Add butter and vanilla. Do not stir. Let cool to 110°F. Beat until it loses its gloss.