In a medium mixing bowl, combine your softened butter and powdered sugar. Using an electric handheld mixer on medium speed, beat them together for about 2 to 3 minutes until the mixture is pale, fluffy, and noticeably lighter in color than when you started. If you're using a stand mixer with the paddle attachment, this takes about the same time. You'll notice the mixture goes from a compact ball to something almost mousse-like—that's exactly what you want. The air you're incorporating into the butter is what creates that tender crumb.