3 c. white sugar
1 tall can carnation milk
1 stick butter
vanilla flavoring

Thoroughly mix 2 1/2 cups sugar and milk in heavy saucepan. Bring to a boil. Turn down to medium heat. Caramelize the 1/2 cup remaining sugar. Add to icing. Stir constantly. Cook about 25 to 30 minutes.

Icing is done when it forms a soft ball in cold water. Let stand for about 10 minutes. Beat with a mixer on high speed, adding butter and vanilla to taste. Beat until desired consistency.