1 1/4 c. sugar
3/4 c. firmly packed brown sugar
About 1 c. evaporated milk
1/2 c. butter

Combine all ingredients in a heavy saucepan; cook over medium heat, stirring frequently, until mixture reaches soft ball stage (240 degrees). Remove from heat, and beat until spreading consistency; add additional milk, if necessary. Spread immediately on cooled cake. Yield: Enough for one 2-layer cake.

Note: Can add 1/2 to 3/4 cup peanut butter to mixture for peanut butter icing.