Begin by taking your butter or margarine out of the fridge and let it sit at room temperature until softened.
In your mixing bowl, add the softened butter. Beat the butter until it's light and fluffy, about 2-3 minutes.
Sift in the Hersheys cocoa powder and mix on low speed until well combined with the butter.
Gradually add the powdered sugar, one cup at a time, mixing on low speed until combined.
Pour in the milk and vanilla extract. Beat until smooth and creamy. Adjust consistency with more milk if necessary.
Taste your frosting and adjust sweetness with more powdered sugar or a pinch of salt if too sweet.
Frost your cake or cupcakes using a spatula or piping for a creative presentation.