Step 1: In a heavy saucepan, combine the brown sugar, butter and milk. Cook and stir over low heat until sugar is dissolved.
Step 2: Increase heat to medium. DO NOT STIR!!! Cook for 3-6 minutes or until bubbles form in center of mixture and syrup turns amber.
Step 3: Remove from the heat, then transfer to a mixer bowl. Cool to room temperature. Gradually beat in confectioners sugar until smooth and of the consistency you want.
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