In the bowl of a stand mixer fitted with the whisk attachment or in a large bowl using a handheld whisk, whisk the butter and confectioners’ sugar on medium-high speed until very pale and fluffy, about 5 minutes. Stop at least once to scrape the bowl.
With the mixer off, add the cocoa powder, vanilla, and salt. Turn the mixer on low and blend for about 30 seconds.
With the mixer running, add the heavy cream, a tablespoon at a time. When all the cream has been added and the mixture is mostly combined, remove the bowl from the mixer and scrape down the sides with a rubber spatula.
Turn the mixer to medium-high and mix until the frosting is light, fluffy, and shiny, 3 to 5 minutes.
Store in an airtight container in the refrigerator for 3 to 5 days.