Step 1

Add brown sugar to a small non-stick saucepan and heat over medium-low heat. Continuously stir with a wooden spoon once the brown sugar begins to melt into a dark syrup-like consistency.

Step 2

Continue stirring, until the sugar becomes very dark brown and frothy, then remove from stove.

Step 3

Carefully, add the boiling water to the saucepan, and stir until combined. Set aside, and allow the mixture to cool. Then, pour into an airtight container and use immediately or store in refrigerator for future use.