1/2 c. butter
1 c. brown sugar, packed
1/4 c. milk
2 c. powdered sugar
1 tsp. vanilla
1/2 c. chopped nuts, if desired

Melt butter in saucepan, add brown sugar. Boil over low heat for 2 minutes stirring constantly. Add milk and continue stirring until mixed. Remove from heat and cool. Add vanilla, then gradually add sugar, beating well after each addition until spreading consistency. Add 1/2 cup chopped nuts, if desired.