230 grams (2 cups) Icing sugar (confectioners sugar, powdered sugar)
120 grams (1/2 cup) unsalted butter
1 tsp vanilla extract
2 tablespoons milk or cream
With an electric mixer, cream butter until smooth and well blended. Add the vanilla.
With mixer on low speed gradually beat in the sugar. Scrape down the side of the bowl.
Add the milk and beat on high speed until frosting is light and fluffy (about 3-4 minutes). Add a little milk or sugar if required. Tint with a few drops of desired food colouring.
Spread in thick layer onto cupcakes, or use a piping bag. Embelish to your hearts desire.