Prepare the Butter: Place the softened butter in a large mixing bowl. Beat it with an electric mixer on medium speed for about 2-3 minutes, or until it becomes light and fluffy.
Add Sweetened Condensed Milk: Gradually add the sweetened condensed milk to the butter, mixing continuously. Continue beating on medium speed until fully incorporated and smooth.
Flavor with Vanilla: Add the vanilla extract to the mixture and beat until combined.
Add Powdered Sugar: Gradually add powdered sugar, 1/4 cup at a time, until the frosting reaches your desired consistency. If you prefer a thicker frosting for piping, you can add more powdered sugar. For a softer, spreadable frosting, you can use less.
Beat Until Smooth: Continue beating for an additional 2-3 minutes on high speed to achieve a silky, smooth texture.
Use or Store: Use the frosting immediately or store it in an airtight container at room temperature for up to 2 days. If you plan to store it longer, refrigerate and let it come to room temperature before using.
