Preheat oven to 350°F. Butter a 13 x 9 pan or spray with baking spray. Set aside.
In a medium-size mixing bowl using an electric mixer, combine butter and cocoa until smooth. Mix in sugar and flour beating until fully combined.
Add in eggs and vanilla, mixing just until combined.
Spread batter evenly in prepared pan. Batter will be thick so, you'll have to use an offset spatula to spread into corners.
Bake for 25-28 minutes or until toothpick inserted in center shows moist crumbs. Don't over bake. Set aside to cool slightly while you make the frosting. (Frost while still warm.)
To make frosting: Sift together sugar, cocoa and salt.
Using an electric mixer, cream butter and almond extract in a medium size mixing bowl for 1 minute. Lower the speed of the mixer and gradually add sugar mixture alternating with milk. Beat until creamy. May use additional milk or half and half if needed, to smooth in 1 Tbsp increments.
Immediately spread over warm brownies.
Store in an airtight container chilled or at room temperature.