Preheat oven to 350 degrees F.

Mix sugar and oil in a mixing bowl. Add eggs one at a time, mixing well after each egg is added. Add vanilla.

Add dry ingredients: cocoa powder, salt, flour, and stir until combined.

Bake: Pour batter into a greased 9x13'' baking pan and spread into an even layer. Bake at 350 degrees F for 30 minutes, or until a toothpick inserted in the center comes out clean.

Cool completely before frosting.

For the Frosting: Cream the butter until light and fluffy. Add cocoa powder and salt and mix until well combined. Add vanilla. Alternately add powdered sugar and milk, mixing well until you reach your desired frosting consistency. Spread frosting over cooled brownies.

Store brownies in an airtight container at room temperature or in the refrigerator.