In a large mixing bowl, beat the softened butter until light and fluffy.
Gradually add the powdered sugar and cocoa powder, mixing on low speed.
Increase the speed to medium and beat until smooth.
Add the vanilla extract and mix until fully incorporated.
Slowly add the heavy cream, one tablespoon at a time, until desired consistency is reached.
Mix in a pinch of salt to enhance the flavor.
If too thick, add more cream; if too thin, add more powdered sugar.
Beat on high for an additional minute to make it extra fluffy.
Taste and adjust sweetness or cocoa as desired.
Use immediately or store in an airtight container.