Place the carrots, water, 1 T butter adn salt in a saucepan. Cover tightly to lock in the aroma of the carrots. Simmer over low heat for 15-20 minutes or until tender-crisp and the carrots have absorbed the water. Combine the brown sugar, 2 T butter and vinegar in a saucepan. Cook until well blended. Pour immediately over the carrots and toss to coat.
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