1) Sift the cocoa, confectioners’ sugar and espresso powder, into a bowl.
2) Bring the cream to a simmer on the stove or in the microwave, and whisk into the cocoa mixture, at first the mixture will look grainy; continue whisking for a minute. It should be smooth, Set aside to cool to room temperature
5) Place the butter, salt, and 2 cups sifted powder sugar in a large mixing bowl. Beat until the mixture is smooth and fluffy. Beat in the vanilla.
7) With the mixer running on low speed, add the cocoa mixture a spoonful at a time until it’s all incorporated. Scrape the bowl, then beat at medium speed for one minute more. For thicker consistency add 1 cup powder sugar. Frost, fill, pipe, and decorate cakes/cupcakes