In a large bowl, with the hand or stand mixer, cream together sugar and butter on low speed. Mix until well blended. Increase speed to medium and beat for another three minutes.
Add vanilla and cream may continue to beat on medium speed for one minute more, and more cream if needed for desired spreading/piping consistency.
Scoop into a piping bag and pipe decoratively and cupcakes, or spread onto cupcakes as desired.
This recipe doubles or triples well.
There is no need to sift the powdered sugar, unless you’re worried that your sugar is quite lumpy.
Do not try to replace the butter with margarine or shortening it doesn’t work out well.
Add in color, if desired. Use gel paste instead of liquid food coloring, then you’re not messing with adding additional liquid to the perfect consistency of the frosting. Gel paste is sold in craft stores and baking supply shops.