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Beat butter with an electric mixer until creamy. Sprinkle salt over butter and stir again to combine.
Gradually, about ½ cup at a time, add powdered sugar, waiting until each cup is completely mixed before adding more.
With mixer on medium-low speed, add the heavy cream, one tablespoon at a time. Once ingredients are well incorporated, gradually increase speed to high and beat for about 30 seconds.
Add vanilla extract and stir well.
Pipe or spread frosting over cooled cupcakes. Top with sprinkles, if desired. This frosting will be fine at room temperature for 2 days or refrigerated in an airtight container for about a week.