1 lb. box powdered sugar
1/2 c. dry cocoa
1/4 tsp. salt
1 tsp. vanilla
7 tbsp. boiling water
6 tbsp. (3/4 stick) soft butter

Mix powdered sugar, cocoa and salt thoroughly so no lumps can be seen. Add vanilla and boiling water and stir until smooth. Add soft (not melted) butter and stir or beat until smooth or thick enough to spread.

May be thin at first but will thicken as it cools. If it gets too thick while spreading add a few drops of hot water. Will cover two 8 or 9 inch layers.