Start by placing your room-temperature unsalted butter in a large mixing bowl. Using an electric mixer, beat the butter on medium speed until it becomes creamy and smooth, about 2-3 minutes.
With the mixer on low speed, gradually add the powdered sugar, about one cup at a time. Once all the sugar is incorporated, increase the speed to medium and beat until well combined and fluffy.
Add the vanilla extract and fine salt to the mixture. Beat on medium speed for an additional minute to ensure the flavors meld beautifully.
Now it’s time to adjust the consistency of your frosting. Add 3 tablespoons of heavy cream or whole milk to the mixture. Beat on medium speed until the frosting is light and fluffy. If it's too thick, add another tablespoon of cream. If it’s too thin, you can add a bit more powdered sugar until you reach your desired consistency.
Always taste your frosting! If you prefer it sweeter, add more powdered sugar. If you want to enhance the vanilla flavor, feel free to add a touch more vanilla extract.