01 - Beat the softened butter on medium speed for 2 to 3 minutes until creamy and pale.
02 - Gradually add the sifted powdered sugar, one cup at a time, beating well after each addition and scraping down the bowl sides as needed.
03 - Mix in the vanilla extract and a pinch of salt.
04 - Add milk or cream, one tablespoon at a time, until achieving desired thickness: thick for piping or slightly thinner for spreading.
05 - Beat the mixture for an additional 2 to 3 minutes until smooth, light, and fluffy.
06 - Use immediately to frost cakes or cupcakes, or store in an airtight container refrigerated up to one week. Bring to room temperature and re-whip before use.