1 c. sugar
1/4 c. butter
1/4 c. cocoa
1/4 c. milk
1 tsp. vanilla or almond extract

Put all ingredients except flavoring in saucepan. Heat to boiling over medium heat and boil for 2 minutes. Remove from heat and add flavoring. Beat by hand until it thickens and loses gloss. Spread on brownies, cake or cupcakes.