In a stand mixer fitted with the paddle attachment, cream the softened butter on medium speed until smooth and pale, approximately 2 minutes.

Sift the powdered sugar and cocoa powder together into a separate bowl to remove lumps.

With the mixer on low speed, gradually add the dry ingredients to the butter in three batches, mixing until combined.

Increase speed to medium-high and add the heavy cream, vanilla extract, and salt.

Beat the frosting for an additional 3 minutes until light, fluffy, and of a spreadable consistency.

If the frosting is too stiff, add more cream one teaspoon at a time; if too soft, add more powdered sugar one tablespoon at a time.