Start by gathering all your ingredients. Make sure your butter is softened to room temperature to achieve the best consistency.
In a mixing bowl, beat the softened butter with an electric mixer on medium speed until it’s light and fluffy, about 2-3 minutes.
Pour in the almond extract. Mix on low speed until it’s fully incorporated into the butter.
Slowly add powdered sugar, about a cup at a time, mixing on low speed to prevent a sugar cloud. Once all the sugar is added, increase the speed to medium and beat until smooth.
Add the milk, one tablespoon at a time, mixing well after each addition. You want a spreadable consistency; add more milk if needed.
Once the frosting is at your desired consistency, increase the mixer speed to high and whip for an additional minute or two until it's light and fluffy.
Use the frosting immediately to decorate your cakes, cupcakes, or cookies, or store it in an airtight container in the fridge for later use.