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In the bowl of an electric stand mixer, beat butter and sugar on medium-high speed until very pale and fluffy or about five minutes.
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Be sure to stop at least once and scrape the bowl.
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With the mixer off, add in cocoa powder, vanilla and salt.
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Turn mixer on low and blend for about 30 seconds.
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One tablespoon at a time, add in heavy cream.
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Once all cream has been added and mixture is mostly combined, turn off the mixer and scrape down the sides of the bowl.
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Now turn the mixer onto medium-high to high and mix for 3-5 minutes or until mixture is lighter and fluffier. The frosting will be shiny and seem to have many large air bubbles throughout and this is exactly what we are going for.
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Spread or pipe on the cupcakes.