In a small bowl, combine the hot water, melted butter, and vanilla extract. In a separate medium bowl, whisk together the cocoa powder, powdered sugar, and salt. Gradually pour the liquid ingredients into the dry ingredients, whisking continuously until the mixture is smooth. The sauce will thicken as it cools.
2 tablespoons unsweetened cocoa powder, 1 cup Confectioners' sugar, 2 tablespoons unsalted butter, 2 tablespoons hot water, 1 teaspoon vanilla extract, 1/4 teaspoon Kosher salt