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

Melt butter in sauce pan. Add brown sugar. Boil on low heat 2 minutes, stirring constantly. Stir in milk, bring to boil stirring constantly and cook to lukewarm. Gradually add confectioners sugar, beat until thick enough to spread. If icing becomes too stiff, add a little hot water.