Add pitted dates to a food processor with the “S” blade attached. Pulse until very small bits remain or they form into a ball.
Add warm water and pulse again until they form a loose paste that appears like caramel, scraping down sides as needed.
Add cashew butter, cacao powder, vanilla, and sea salt (optional) and pulse again until the mixture is well combined. Scrape down sides.
Add coconut oil and mix again until a smooth paste forms (see photo) — it should be thick but spreadable like frosting! If chunky or dry, add more oil as needed.
Use immediately, or if you prefer a firmer frosting, cover and refrigerate at least 1 hour or overnight.
Store leftovers covered in the refrigerator up to 1 week, or in the freezer up to 1 month.
*Recipe as written yields ~2 ¼ cups frosting. *If seeking a raw version, omit the vanilla extract and ensure your cashew butter, cacao powder, and coconut oil are raw. *Nutrition information is a rough estimate calculated without optional ingredients.