- 1/4 cup butter
 - 3/4 cup brown sugar
 - 1/4 cup heavy cream
 - 2 cups confectioners' sugar
 
- Place the butter and brown sugar in a heavy saucepan over low-medium heat; cook and stir until the sugar dissolves and the mixture boils. Stir in the cream, return to a boil, and boil for 1 minute. Remove from the heat and cool.
 - Beat in the powdered sugar until smooth.