In a large mixing bowl, or the bowl of your stand mixer equipped with the whisk attachment, beat the butter on high speed until it becomes incredibly light and airy, around 5 minutes.

Next, incorporate the cocoa powder, vanilla extract, and salt. Mix these ingredients on low speed, ensuring that everything blends well. Remember to pause occasionally to scrape down the sides of the bowl. With the mixer still on low, begin adding the powdered sugar gradually, about one cup at a time, alternating with a tablespoon of cream. For a creamier, softer consistency, 6 cups of sugar should suffice, but if you need a firmer texture, go ahead and add up to 8 cups. Scrape the bowl once again.

Increase the mixing speed to medium-low and continue beating until the frosting is fluffy and smooth, which should take about 1 minute. If the frosting appears too thick or firm, feel free to add additional cream, one tablespoon at a time, until the desired consistency is achieved. This recipe yields enough frosting to generously cover 24 cupcakes or a two-layer, 9-inch cake.