In a medium size bowl
Place a 1 lb. box of powdered sugar
4 oz (I stick) butter softened
mix with hand mixer and slowly add a bit of water to make a paste and incorporate the butter into the sugar.
Add 2 tbsp. vanilla
Pinch of salt
At a higher speed slowly add warm water and whip until fluffy.
Do not add water to much at time or to fast the only way to get it back is to add more sugar.
It should only take about ¼ cup warm water