1/4 cup dry any-style cocoa (for light flavor) or 1/2 cup (for medium flavor) or 3/4 cup (for dark flavor) 1 (16 ounce) package confectioners' sugar 6 tablespoons butter or margarine, softened 4 to 5 tablespoons milk or water 1 teaspoon vanilla extract
In small bowl, stir together desired amount of cocoa and confectioners' sugar.
In small mixer bowl, beat butter with 1/2 cup of cocoa mixture; blend well. Add remaining cocoa mixture with milk, beating to spreading consistency. Blend in vanilla extract.