Before you start, leave the butter at room temperature for at least 30 minutes to soften. Put the butter into the bowl of a mixer fitted with the whisk attachment (or use a hand mixer). Whisk the butter by itself for 2 minutes on high speed to lighten it.
Step2
Turn the mixer down to slow. Slowly add half of the confectioner's sugar. Mix on medium speed for 2 minutes. Add the cream or milk slowly. Mix for 2 minutes.
Step3
Add the reamaining confectioner's sugar, the vanilla, and the salt. Whip on high speed for at least 4 minutes (it really makes the icing soft and fluffy). Use right away or refrigerate airtight for up to 7 days. Let sit at room temperature for 30 minutes and re-whip before using if icing has been refrigerated.
Tips & Warnings
Add almond, lemon, or any other flavoring to accent your cake flavor. You can also add a few tablespoons of seedless raspberry or strawberry preserves, or some lemon curd.
Food coloring is great to color it, I prefer gel or powder coloring, because it won't take as much to get a bright color as with liquid color.
Or: pulse chocolate sandwich cookies (any brand) in the food processor to coarse crumbs and fold in to the buttercream. Use it to ice a dark chocolate cake. Yummy!