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

Melt butter in saucepan. Stir in brown sugar. Boil and stir over low heat for 2 minutes. Stir in milk, bring to boil, stirring constantly. Cool to lukewarm. Gradually add powdered sugar, beat until thick enough to spread. If icing become too stiff, add a little hot water.