Ingredients

Butter-unsalted 90g

Water 80ml

Caster sugar 110g

Icing sugar 240g

Cocoa powder 35g

Method

Combine butter, water and caster sugar in a saucepan. Stir until sugar has dissolved without boiling.

Sift icing sugar and cocoa in a large bowl.

Add butter mix to this and whisk until combined.

Refrigerate for 20 minutes and beat with a wooden spoon until spreadable or pipe onto cupcakes.

Refrigerate until quite stiff.