Ingredients:
1/2 cup cocoa powder
1 1/4 cups icing sugar
1/4 teaspoon vanilla essence
1 cup margarine or butter

Method:
1. Mix together icing sugar and cocoa powder and keep aside.
2. In a bowl, beat margarine or butter, until light and smooth.
3. Gradually add sugar and cocoa powder mixture, beating well.
4. Add vanilla essence and mix well.