Penuche Icing

1/4 cup butter, softened
1/2 cup brown sugar
2 tablespoons milk
1 cup confectioners' sugar

Melt butter in a saucepan. Add brown sugar. Boil over low heat for 2 minutes, stirring constantly. Stir in milk. Bring to a boil, stirring constantly. Remove from heat. Cool to lukewarm. Add sugar gradually, beating until of spreading consistency.