Add the flour to a microwave safe bowl and microwave for 45 seconds or until the flour reaches 160° F on an instant read thermometer. Set aside.
In the bowl of a stand mixer (using the whisk attachment) or with an electric hand mixer, combine the butter and brown sugar, mixing for at least 5 minutes.
Scrape the sides of the bowl and mix in the vanilla until combined.
Add in flour and salt, mixing until well combined.
Add in half of the heavy cream, mixing until evenly distributed.
Add the powdered sugar and as the powdered sugar is mixing in, add the remaining heavy cream. Mix until smooth.
Fold in the mini chocolate chips and spread on your favorite cupcake, brownie or cookie.