Gather all your ingredients and keep them ready.
In a saucepan, mix sugar, cocoa powder, and salt. Add the boiling water and whisk until the mixture becomes smooth. Let it come to a gentle simmer, stirring constantly so it doesn’t scorch, and cook for about 2 minutes until slightly thickened.
Pour in the milk and continue heating until the cocoa is very hot, but do not let it boil.
Remove the pan from the heat and stir in the vanilla for a soft, rounded flavor.
Add a splash of cream to each mug to cool the cocoa slightly, then ladle the hot cocoa into the mugs.
Serve warm and enjoy your cozy drink!