1. In a microwave safe medium bowl, stir together chips and heavy cream. Microwave on 50% power in 30 second intervals, stir each time until chips are melted and mixture is smooth. Set aside to cool.
2. In a large mixer bowl, beat butter, vanilla and salt about 2 minutes or until creamy.
3. Begin gradually adding confectioners' sugar and beat about 2 minutes until smooth.
4. Pour heavy cream mixture into mixer bowl. Beat on medium speed about 30 to 45 seconds or until mixture is blended. Do not over beat, mixture would look curdled.
5. Spread onto cupcakes or cake. Store in refrigerator.

Makes: Enough to frost a 2 layer cake