Heat your oven to 375 degrees Fahrenheit.

In a large mixing bowl, whisk together the sugar, flour, baking powder, and salt.

Grate or cut the cold butter into the flour mixture.

Using a pastry fork, combine until the mixture becomes crumbly.

Pour the heavy cream into the flour mixture.

Use your hands to combine the ingredients until a dough starts to form.

Turn the dough out onto a floured surface and shape into a thick disc.

Pat or roll the dough to a thickness of about an inch.

Cut into 8 triangles (as if cutting a pie) or use a 2-inch round cookie cutter to cut out scones, and place them onto a lined baking sheet two inches apart.

Bake the scones for 12-15 minutes or until just slightly golden brown on the bottoms and baked through the middle.

Remove the baked scones to a cooling rack and allow them to cool completely.

In a medium bowl, whisk together the powdered sugar, cream, and vanilla.

Spoon over the cooled scones and serve.