Step 1: Mix together sugar, cocoa powder and salt in a saucepan. Slowly stir milk or half and half in until all cocoa lumps are gone. Turn on low heat and cook the mixture until it comes to a hard boil, stirring occasionally. After it reaches a hard boil, start timing. Boil for 10 minutes. (For a thicker sauce, cook an additional 2-3 minutes). Turn off heat.
Step 2: Leave the saucepan on the burner and mix in the butter in the butter, this will take a minute or two.
Step 3: Stir in the vanilla extract. Beat with a whisk 2 or 3 minutes. (Seems to make the sauce creamier).
Step 4: Sauce can be served hot, at room temperature or chilled in the refrigerator.
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