French Burnt Sugar Frosting

Step 1: Place 1/2 cup sugar in a small heavy saucepan and cook over medium heat, stirring until melted.

Step 2: Carefully add boiling water, it will hiss and steam. Continue to whisk til a syrup forms.

Step 3: In separate large saucepan over medium-high heat, heat remaining sugar and milk until sugar melts. Add the cooked sugar and cook to soft ball stage, 234 degrees.

Step 4: Cool for 10 minutes without stirring. Add butter, salt and vanilla. Beat til thick enough to spread easily. If frosting becomes too stiff, add some milk.

Step 5: If frosting doesn't set up, you can add a bit of powdered sugar, maybe about 1/2 cup. That happens if you don't get either the syrup or the second pan cooked long enough.