Makes about 1 cup

2	cup	Powdered sugar, sifted if lumpy
4	tbsp (1/2 stick)	Unsalted butter, softened, or 3 tbsp hot heavy cream
3 to 4	tbsp	Milk, dry sherry, rum or coffee
1	tsp	Vanilla
1/8	tsp	Salt

• In a medium-size bowl, beat on medium speed the powdered sugar and butter together.
• Add liquid, vanilla and salt and beat until smooth.
• Add additional powdered sugar or liquid of choice (optional)if necessary for correct consistency.
• To store, cover surface with plastic wrap.
• Keep up to 3 days at room termperature, up to 3 weeks refrigerated, up to 6 months frozen.
• To use, soften and beat until smooth.