In a mixing bowl, beat the softened butter until creamy.

Gradually add the powdered sugar to the creamed butter, mixing slowly.

Pour in the milk and vanilla extract, mixing until well combined.

Use a mixer to beat the mixture until smooth and creamy.

If the frosting is too thick, add more milk; if too thin, add more powdered sugar.

Taste and adjust the sweetness or flavor as needed.

Spread the frosting on cooled cakes or cupcakes using a spatula.