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In small saucepan, whisk flour and salt into milk and place over medium heat.
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Cook mixture, whisking frequently, until thickened.
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Pour into a bowl to stop cooking, covering with plastic wrap on the surface to prevent crusting.
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In a stand mixer, begin creaming the butter and sugar until fluffy.
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Add vanilla and mix to combine.
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When milk/flour mixture is cooled to approx room temperature, add 1 TB at a time to the creamed butter mixture while the mixer is running on medium speed.
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Slowly but surely the gluten will pull in the butter into a suspension.
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You should have an extremely fluffy, light and buttery frosting when completed.