Cream the butter: In a large bowl, beat softened butter for 2–3 minutes until it turns pale and fluffy.
Add sugar and flavorings: Gradually add sifted powdered sugar one cup at a time on low speed. Mix in the vanilla extract and fine sea salt.
Adjust consistency: Add heavy cream 1 tablespoon at a time until you reach your desired texture (stiffer for piping, thinner for dipping).
Smooth the frosting: Use a rubber spatula to hand-stir the frosting for 1 minute to remove air bubbles for a smooth finish.
Decorate and set: Decorate completely cooled cookies. Allow them to sit in a cool, dry place for 1–3 hours to crust, or up to 8 hours for full stackability.