Cut the butter into tablespoon-sized chunks and let it soften at room temperature for 20 to 30 minutes.

Sift the powdered sugar through a fine-mesh strainer into a mixing bowl to remove any lumps.

Place the softened butter into the bowl with the sifted powdered sugar and let them sit together for one minute.

Beat on low mixer speed for 1 to 2 minutes until the mixture is shaggy and the sugar begins to incorporate.

Increase the mixer speed to medium and beat for 2 to 3 minutes until the frosting is pale, fluffy, and nearly doubled in volume.

Scrape down the bowl, add the vanilla extract and salt, and mix on medium speed for 30 seconds until combined.

Add 2 tablespoons of heavy cream and beat on medium speed for 1 minute; if the frosting feels too stiff, add up to 1 tablespoon more cream one teaspoon at a time until desired consistency is reached.

Taste the frosting and adjust flavor by adding more vanilla or a pinch of salt as needed.

Use immediately to frost cakes, cupcakes, or as a filling; the frosting holds shape for piping and spreads smoothly.