Instructions: In a small saucepan, butter. Add milk, brown sugar (firmly packed), a dash of salt, and unsweetened cocoa. Cook and stir over medium-high heat until the mixture boils. Remove from the heat at once. Beat in powdered sugar, using an electric mixer set on high speed, until smooth. Add vanilla extract. Sufficient for a 9 X 13-inch cake or 2 nine-inch layers.

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