Place flour and sugar in a large saucepan over medium heat. Cook, stirring constantly, for 30 seconds.
While whisking constantly, slowly pour the milk in (this ensure it's lump free).
As the milk gets hotter, it will start to thicken - stir constantly so the base doesn't catch.
Cook until the mixture thickens in a thick, dolloping custard. Thicker frosting texture but won't make the frosting dense, it's still fluffy and spreadable but it just makes it "sturdier" with sharper edges when piped.
Remove from heat and scrape into a bowl. Cover with cling film, pressing down onto the surface to prevent a skin from forming.
Cool completely but don't let it get chilled, best at room temp to beat into the shortening. You can leave in fridge overnight but take it out 1 hour prior to using.