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

In medium saucepan melt butter over low heat (or melt butter in microwave in 1-quart container). Remove from heat; add cocoa and stir until well blended. Add vanilla. Beat in sugar and milk until smooth and of spreading consistency. Add milk if necessary. Frosts 2 (9 inch) layers or 1 (13x9) cake.