Now that we've covered the importance of milk, let's get to the fun part – making the icing! To make a basic icing with milk, you'll need just a few ingredients: powdered sugar, unsalted butter, and of course, milk. Simply whip the butter until it's light and fluffy, then add the powdered sugar and mix until smooth.
Caramel Icing With Condensed Milk at Sean Hawker blog
Next, it's time to add the milk. Start with a small amount, like one tablespoon, and mix until combined. You can always add more milk if you need to, but it's harder to take it away once it's been added. And that's it! You now have a delicious icing that's perfect for topping cakes, cupcakes, or even cookies.