Preheat oven to 375 F.
Mix well butter, sugar and cocoa. Add eggs and vanilla and beat for 3 minutes or until fluffy. Add flour and salt, beat to a creamy batter. Grease and flour 9x13 baking dish.
Bake for 28-30 minutes. Watch carefully. To ensure brownies are done tap to see if center is "jiggly". Brownies are done when there are no "jiggles".
Cool brownies and frost. Cut and enjoy!
For the frosting, blend together all ingredients. Dribble in milk until desired consistency.
[My 2 Cents]
The perfect pairing of a fresh warm brownie right out the of the oven is if you serve with vanilla ice cream (I prefer vanilla bean) and hot fudge! Yum!
Adapted from My sister-in-law, Angie