Eight-year-old Miles Louison of Aurora, Colorado is pretty proud of the jacket he was wearing on Tuesday morning as he sat in his kitchen.

“It’s my chef jacket,” he exclaimed, speaking of the double-breasted white top.

Miles needs his jacket, in his words: “because I cook!”

His signature dish is candy sushi.

“It’s like sushi, but you make it out of candy,” he said. “It’s a Fruit Roll-Ups with Rice Krispies… with Twizzlers and Gummi Worms.”

The third grader got the recipe for candy sushi from a kids’ cookbook. But he had more in mind than making his own dessert.

“I thought I could make a business and make a lot of money,” he said.

So, last March, Miles founded The Dessert Company by Miles.

“I just felt like making desserts for a lot of people,” he said.

Miles has filled 200 orders for sushi candy so far. Many of those orders come from his friends.

“They tell their parents that it’s a cool business and they tell their parents they want to order some and they do. And that’s how I get the orders,” he said.

The small businessman is quick to point out, though, that he does not give his friends discounts.

“The regular ones cost $2. Party ones cost $4. And I’m working on another one; a party tray which is $10,” he said.

Miles’ hard work has earned him a big distinction.

On Friday, he’ll be recognized as 2009 Youth Entrepreneur of the Year, as part of the Minority Enterprise Development week’s awards luncheon.

The week-long celebration, recognized locally and nationally, was created to honor minorities who are making great strides in business.

“It’s a nice experience for him to have the accolades and to enjoy the success and to see something he came up with turn out like this,” said his mother Lynnea Louison. “I’m very proud of him.”

Miles has made about $150 – that’s after operating expenses and loan paybacks.

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