Start by placing the softened butter in a large mixing bowl. Using an electric mixer, beat the butter on medium speed for about 2-3 minutes until it becomes creamy and light in color.
Gradually incorporate the sifted powdered sugar into the butter mixture, adding the sugar in small amounts and mixing well after each addition.
When all the powdered sugar is combined, pour in the heavy cream, add the vanilla extract, and sprinkle in a pinch of salt. Continue to mix on medium speed for an additional 3-5 minutes until the frosting is fluffy and smooth.
Taste the frosting and adjust the flavor by adding more salt or vanilla extract if needed.
Once satisfied with the texture and flavor, spread the frosting generously on cakes, cupcakes, or cookies.
Notes
For a professional finish, use a piping bag and add edible glitter or colorful sprinkles.