2 c. sugar
3 c. flour
4 eggs
3 tsp. (scant) baking powder
1/2 tsp. salt
1 tsp. vanilla
1/2 c. buttermilk
1/2 c. water

Mix buttermilk and water. Cream butter and sugar. Add eggs, one at a time, beating after each addition. Sift dry ingredients. Add alternately with buttermilk and water. Add vanilla. Grease bottoms of 3 (8 inch) cake pans and line with waxed paper. Bake at 375 degrees for 20 minutes. Turn out layers and cool on wire racks. Frost.

ICING:

1 c. sugar
1/4 c. cocoa
1/2 c. milk
1/8 tsp. salt
1/2 stick butter
2 tbsp. corn syrup
1 tsp. vanilla
1 1/2 - 2 c. confectioners' sugar

Bring sugar, cocoa, milk, salt, butter, and syrup to a boil. Boil for 3 minutes. Cool; add vanilla and beat in confectioners' sugar until creamy.