Place flour and sugar in a large saucepan over medium heat. Cook, stirring constantly, for 30 seconds.
While whisking constantly, slowly pour the milk in (this ensures it's lump free).
As the milk gets hotter, it will start to thicken - stir constantly so the base doesn't catch.
Cook until the mixture thickens in a thick, dolloping custard.
Remove from heat and scrape into a bowl. Cover with cling wrap, pressing down onto the surface to prevent a skin from forming.
Cool completely (I leave on counter for 20 min or so then refrigerate 30 min to speed up but don't let it get chilled).
Place butter in a bowl and use either a handheld beater or stand mixer (with whisk attachment) to beat for 3 minutes until it's smooth and changes from yellow to very pale yellow, almost white.
Now start whipping in the Thickening Roux. On speed 5 (medium), start adding the thick roux one heaped tablespoon at a time. Take about 1 minute to add it all.
Once all added, add vanilla and salt, then whip for 2 to 3 minutes until you can see that it is still enough to hold peaks.
Beat in the cocoa powder at the end, just until mixed through.
Use it like any other frosting on cakes and cupcakes - either spread it on with a knife or put in a piping bag.
