Cookies

1. Preheat oven to 350° and line baking sheet with parchment paper.
2. Heat butter in medium skillet over medium heat until melted. When butter melts slowly swirl the pan and continue to cook the butter until it becomes a nice, brown-caramel color. The swirling helps it from burning. Let cool for 15 minutes.
3. Whisk flour, baking soda, baking powder and salt in a separate bowl and set aside.
4. When butter is cooled mix 1 3/4 cup light brown sugar and browned butter with electric mixer until no lumps remain, about 30 seconds.
5. Add egg, yolk and vanilla and mix for another 30 seconds, until smooth.
6. Slowly add in your flour mixture and mix on medium-low until incorporated.
7. Combine remaining 1/4 cup brown sugar and 1/4 cup granulated sugar in a small bowl.
8. Roll cookie dough into balls and then roll in sugar mixture.
9. Place on lined baking sheet about 2 inches apart.
10. Bake approx 10-12 minutes or until edges begin to brown. Do not over-bake.
11. Transfer to wire rack to cool.

Frosting

1. Combine brown sugar and butter in small saucepan over medium heat.
2. Bring to a boil and continue cooking 1 minute. Remove from heat and cool for 10 minutes. Mixture will slightly thicken.
3. With hand mixer beat in milk until smooth. Slowly add in powdered sugar until spreadable consistency. ( I used all 2 cups).
4. Spread approx 1 teaspoon on each cookie.