Preheat oven to 350 degrees F. Butter a rimmed 18 by 13-inch baking sheet (average size cookie sheet) and dust lightly with cocoa powder and tilt to evenly coat, set aside.
In a medium mixing bowl whisk together flour, sugar, baking soda and salt for 20 seconds, set aside.
Add butter, cocoa powder, salt and milk to a medium saucepan. Cook over medium heat, stirring constantly, until butter has melted.
Remove from heat, whisk in vanilla and powdered sugar (if mixture is thick return to medium-low heat and warm, stirring constantly, until it has thinned. It should be a nice pourable consistency).
If you'd like to make the chocolate whipped cream: whip 3/4 cup + 2 Tbsp heavy cream in mixing bowl using an electric hand mixer until soft peaks form. Add in 2 1/2 Tbsp cocoa powder, 3 1/2 Tbsp granulated sugar and 1/2 tsp vanilla and whip to stiff peaks. Chill until ready to use.
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