Step 1: Sift icing sugar and cocoa powder into a heatproof bowl.
Step 2: Place butter, chocolate and milk in a saucepan over low heat and cook and stir for 5 minutes or until melted and smooth.
Step 3: Stir chocolate mixture into icing sugar mixture until combined and smooth.
Step 4: Chill for 20 minutes or until frosting is thick and spreadable.
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