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Start by combining the sweet and condensed milk with the butter in a bowl. Mix the ingredients together for about 10 minutes until the mixture begins to pull away from the sides.
Once it reaches the right consistency, remove it from the heat and cover it. Place it in the refrigerator to cool.
After it has cooled, shape the mixture into small circles.
For the caramel, mix the sugar, lemon juice, and water in a saucepan. Cook the mixture until it turns a nice amber color.
Finally, dip the rolled candies into the caramel to coat them.