1 lb. powdered sugar, sifted
1/4 lb. (1/2 c.) softened butter
1/8 tsp. salt
1 tsp. vanilla or lemon flavoring
3 to 4 tbsp. milk, half & half, or whipping cream

Cream 1/3 of sugar with butter and salt in large bowl. Blend extract, 2 tablespoons of liquid, and remaining sugar into mixture. Gradually stir remaining liquid into icing until desired consistency is reached. Yield: Enough for 2 (9 inch) or 3 (8 inch) round layers of 1 (13 x 9 x 2 inch) pan.