1 1/3 c. brown sugar
3 c. powdered sugar
3 tbsp. butter
1/4 tsp. salt
8 tbsp. or 1/4 c. milk

Combine brown sugar, salt, milk; put in saucepan and bring to a boil. Cook slowly for 5 minutes or until slightly thickened. Remove from heat. Add butter and vanilla. Cool slightly; add powdered sugar. Beat until smooth and right spreading consistency. If too thick add a few drops of milk, if too thin add more powdered sugar.