1 1/2 c. butter, softened
4 c. sifted powdered sugar
1/4 c. cocoa
2 tbsp. milk
1 tsp. vanilla or almond extract

Sift powdered sugar and cocoa together and set aside. Cream butter at medium speed of an electric mixer; gradually add sugar and cocoa mixture, beating until light and fluffy. Add milk; beat until spreading consistency. Stir in vanilla.