To make the icing: In
a small saucepan, add 3 tablespoons salted butter. Turn the heat to medium and let the butter melt. Keep the heat on medium and don't walk away. Stir occasionally. Soon the butter will bubble and form a thick white foam on top. After that, the foam will recede a little bit and you will start to see little brown "bits" forming on the bottom of the pan. Stir them up and take a whiff. If you see brown specks and your butter has taken on a nutty aroma, your butter is browned. Take it off the heat right away. The whole process doesn't take more than 3-4 minutes for this amount of butter. It goes from browned to burned real quick, so pay attention!