1/2 cup salted butter
1 cup brown sugar
1/4 cup milk
2 cups powdered sugar
Melt butter in small saucepan.
Add the brown sugar and stir until combined. Bring it to a boil and boil for 2 minutes stirring constantly.
Add the milk and stir. Bring it back to a boil and immediately turn off the heat and take the pan off the burner. Stir until bubbling completely stops and leave pan and caramel to cool.
Once it is cool, transfer it to a mixing bowl and slowly add the powdered sugar, mixing well. Put it in a piping bag or container and decorate your cupcakes or just spread the frosting. Enjoy!
Original source: geniuskitchen.com