Prep your workspace: Set a wire rack over a sheet pan to catch drips. Have warm donuts ready; glaze adheres best when the donuts are slightly warm but not hot.

Combine dry and wet: In a medium bowl, add powdered sugar. Pour in 3 tablespoons of milk and the vanilla.

Whisk until smooth: Stir gently at first to avoid a sugar cloud, then whisk until the glaze is silky. If it’s too thick, add milk ½ teaspoon at a time. If it’s too thin, add 1–2 tablespoons more powdered sugar.

Check consistency: Lift the whisk and let the glaze fall back into the bowl. You want a ribbon that disappears in about 5–7 seconds. This gives a classic dip-and-set finish.

Optional salt: Add a small pinch of salt to sharpen the vanilla and cut the sweetness. Whisk again.

Dip the donuts: Hold each donut upside down and dip the top halfway into the glaze. Lift, let excess drip for 3–5 seconds, then flip right-side up onto the rack.

Let it set: The glaze will start to firm up in about 10 minutes and fully set in 20–30 minutes. For a thicker shell, dip a second time after the first coat turns tacky.

Serve or decorate: Add sprinkles immediately after dipping so they stick, or leave plain for a glossy, classic look.