1/2 c. butter
1 c. packed brown sugar
1/4 c. milk
1 c. powdered sugar

Heat butter in saucepan until melted. Stir in brown sugar. Heat to boiling, stirring constantly. Boil and stir over low heat 2 minutes. Stir in milk; heat to boiling. Remove from heat and cool to lukewarm. Stir in powdered sugar gradually. Place pan of frosting in bowl of ice and water; beat until frosting is smooth and of spreading consistency. If frosting becomes too stiff, heat slightly, stirring constantly. Fills and frosts two 8 or 9 inch layers or frosts a 13 x 9 inch cake.