Place the room temperature butter into the bowl of a stand mixer fitted with the paddle attachment. Beat on medium speed for 2 to 3 minutes, until the butter is completely smooth, pale, and slightly fluffy.
Stop the mixer and scrape down the sides and bottom of the bowl to make sure everything is evenly mixed.
With the mixer on low speed, gradually add the sifted confectioners’ sugar, about 1 cup at a time. Allow each addition to incorporate before adding more. This helps prevent clumping and reduces mess.
Once all the confectioners’ sugar is added, add the salt and vanilla. Mix on low speed until all ingredients are combined.
Increase the mixer speed to medium-high and beat for 3 to 5 minutes, or until the buttercream is very smooth, creamy, and light in texture. Scrape down the sides of the bowl halfway through to ensure even mixing.
Check the consistency. If the buttercream is too thick or stiff, add whole milk 1 teaspoon at a time, mixing after each addition, until it reaches your desired texture. For piping or cupcakes, you'll want it soft but still firm enough to hold its shape. For frosting a cake, a slightly looser consistency is ideal.
Use immediately or store in an airtight container in the refrigerator for up to 1 week. When ready to use, bring the buttercream back to room temperature and re-whip in the mixer until smooth and fluffy again.