01 - Beat softened butter in large mixing bowl with electric mixer on medium speed until smooth and creamy, approximately 1 minute.
02 - Gradually add sifted powdered sugar while beating on low speed until fully incorporated. Scrape down bowl sides as needed to ensure even mixing.
03 - Pour in milk, vanilla extract, and salt. Beat on medium-high speed for 2–3 minutes until frosting becomes light and fluffy.
04 - For thinner frosting, incorporate additional milk 1 teaspoon at a time. For firmer texture, add more powdered sugar until desired consistency reached.
05 - Spread or pipe frosting onto completely cooled sugar cookies. Let stand at room temperature for 1–2 hours to develop slight crust.