1/2 c. butter
1 c. brown sugar, packed
1/4 c. milk
1 3/4-2 c. sifted confectioners' sugar

Melt butter in saucepan. Add brown sugar. Boil over low heat for 2 minutes, stirring occasionally. Cool to lukewarm. Gradually add confectioners' sugar. Beat until thick enough to spread. If icing becomes too stiff add a little hot water.