Step 1

In heavy saucepan, combine the brown sugar, butter and milk.

Step 2

Cook and stir over a low heat until the brown sugar is dissolved.

Step 3

Increase the heat to medium. Do not stir.

Step 4

Cook for 3-6 minutes until either bubbles form in the center of the pan or the mixture turns amber.

Step 5

Remove from the heat and transfer the caramel mixture to a small bowl.

Step 6

Cool to room temperature.

Step 7

Add caramel mixture to a mixer.

Step 8

Gradually mix in powdered sugar until combined, creamy and the correct consistency.