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Over medium heat, whisk flour and milk in a small saucepan and heat to a simmer, stirring frequently until it becomes very thick and almost puddinglike.
Remove from heat, whisk in vanilla and salt. Pour into a bowl to allow it to cool completely. Put plastic wrap on the surface to keep a skin from forming.
Use a mixer to cream together butter and sugar until light and fluffy, scraping the sides of the bowl occasionally, about 5 minutes. With the mixer on medium, add the cooled flour mixture a little bit at a time. Continue to beat until the mixture becomes light and fluffy and resembles whipped cream.