|Butter||1⁄2 Cup (8 tbs)|
|Firmly packed brown sugar||1 Cup (16 tbs)|
|Powdered sugar||2 Cup (32 tbs), sifted|
Combine butter and brown sugar in a medium saucepan.
Bring to a boil, stirring constantly, cook 2 minutes.
Add milk; return to a boil.
Remove from heat, let stand 5 minutes.
Add powdered sugar to mixture, beating until smooth.