1/2 c. butter (I use butter)
1 c. brown sugar, packed
1/4 c. milk
2 c. confectioners' sugar (more if needed)

Melt butter in saucepan, add brown sugar. Boil over low heat 2 minutes, stirring all the time. Add milk. Keep stirring until mixture boils. Remove from heat. Cool. Add sifted sugar. Beat well after each addition. Add pecans, if desired. pecans may be pressed on sides of cake.