1/2 c. butter
1 c. brown sugar
1/4 c. milk
1 3/4 to 2 c. confectioners' sugar

Melt butter in saucepan. Add brown sugar, boil on low flame 2 minutes, stirring constantly. Stir in milk. Bring to boil, stirring constantly. Gradually add confectioners' sugar. Beat until thick enough to spread. If too thick add a little water to thin.