Gather all ingredients and ensure butter is softened.

In a mixing bowl, beat the softened butter until creamy and light.

Gradually add powdered sugar to the creamed butter, mixing well after each addition.

Pour in milk and vanilla extract, then mix until combined.

If frosting is too thick, add more milk one teaspoon at a time; if too thin, add more powdered sugar until desired consistency is reached.

Add a pinch of salt and mix to balance the sweetness.

Taste the frosting and adjust sweetness or flavor if needed.

Spread or pipe the frosting onto cakes, cupcakes, or cookies.