1 c. butter
1 c. sugar
1 c. brown sugar, packed
1 c. evaporated milk

Melt butter in a heavy saucepan over medium heat. Add sugar and milk; cook over medium heat, stirring to soft ball stage (336 degrees). Remove from heat; cool 10 minutes.

Beat at medium speed of an electric mixer 8-10 minutes or until thick enough to spread. Yield: enough for tops and sides of one 3-layer cake.