2 sticks unsalted butter 3 cups of powdered sugar 3 tbsp heavy whipping cream 1 tsp vanilla extract 1/8 tsp salt measuring cups and spoons stand mixer with paddle attachment container with lid to store buttercream, if not using immediately

Place your butter on the counter for 45 minutes to soften.
In your bowl of your stand mixer, fitted with the paddle attachment mix butter until smooth for 3 minutes.
Add in the powdered sugar gradually, mix on low speed then medium speed for 2 minutes, scraping the bowl every so often.
Add heavy cream, vanilla extract, and salt.
To make this a chocolate frosting, sift 1/2 cup of nestles baking powder into the frosting base.