2/3 C COCOA
3 1/2 C POWDERED SUGAR
1/3 C BUTTER
1/2 C MILK OR EVAPORATED MILK
1/2 TSP VANILLA

COMBINE COCOA AND POWDERED SUGAR.
CREAM BUTTER AND 1/2 C OF COCOA MIXTURE IN LARGE MIXER BOWL UNTIL WELL BLENDED.
GRADUALLY ADD MILK AND VANILLA.
BLEND IN REMAINING COCOA MIXTURE
BEAT UNTIL OF SPREADING CONSISTENCY.