Cut 4 tablespoons unsalted butter into smaller chunks and leave at room temperature for 10 to 15 minutes until softened.

Place the softened butter in a medium mixing bowl.

Using an electric hand mixer or stand mixer, beat the butter on medium speed for 1 minute until pale and fluffy.

Gradually add 2 cups sifted powdered sugar, about 1/2 cup at a time, mixing on low to medium speed to prevent sugar clouds.

Continue mixing for 2 to 3 minutes until the mixture looks crumbly.

Pour in 1 tablespoon whole milk or light cream and 1/2 teaspoon vanilla extract, then mix on low speed until the mixture becomes creamy.

Add a pinch of salt and beat on medium speed for 1 to 2 minutes until the icing is smooth and holds its shape.

If the icing is too thick, add milk one teaspoon at a time, mixing well after each addition. If it is too thin, add 1 tablespoon of powdered sugar and mix thoroughly.