1. Line 12 muffin cups with 12 paper liners. Preheat the oven to 400 degrees F.
2. Put butter it in a small saucepan on medium heat, stirring until it turns a dark golden color. Take the pan off the heat and cool until it begins to solidy but do not put in the fridge to speed up the process. This won't take that long.
3. When the butter is solid but still soft place the butter into a large bowl and add brown sugar and eggs. Beat until light and fluffly, about 2 minutes. Add vanilla extract.
4. In another bowl sift dry ingredients. Add to the butter mixture in three parts alternating with a tablespoon of milk each time and ending with the milk. Divide batter among the paper cups, and cook for 15 - 20 minutes. Remove to wire racks to cool.
5. For the frosting once again burn the butter in the same process listed above in step two. Let it cool and solidify but do not put in the fridge to speed up the process.
6. Once the butter is solidified but soft place in a bowl and beat it until it is light and fluffy. Add vanilla. Add the confectioners' sugar slowly alternating with the milk until you have reached desired consistency. Smear frosting on cooled cupcakes and enjoy.