Browned Butter Cookie with Caramel Frosting

COOKIES:
1 c. butter (do not use margarine)
1 c. packed brown sugar
½ c. milk
2 eggs
3 ½ c. all purpose flour
1 t. baking soda
¼ t. salt

CARAMEL FROSTING:
½ c. butter or margarine
1 c. packed brown sugar
¼ c. milk
2 c. powdered sugar

Preheat over to 400 degrees.
In a 2 quart heavy saucepan, melt butter over medium heat.
Continue to cool, stirring constantly, until butter is light brown.
Cool at least 10 minutes.
In a large bowl, mix browned butter, brown sugar, milk, and eggs with a spoon.
Stir in flour, baking soda and salt.
Drop dough by rounded Tbls about 2 inches apart onto ungreased cookie sheet.
Bake 9-11 minutes or until almost no indentation remains when touched in center.
Cool 1-2 minutes; remove from cookie sheet to wire rack. Cool 30 minutes.
Meanwhile, in a 2 quart saucepan, melt butter for frosting over medium heat.
Stir in brown sugar. Heat to boiling stirring constantly.
Stir in milk. Heat to boiling; remove from heat.
Cool to lukewarm, about 30 minutes.
Gradually stir in powdered sugar.
Spread caramel frosting on cookies.