2/3 c. sugar
3/4 c. boiling water
3/4 c. butter
1 1/2 c. sugar
3 c. flour
1/2 tsp. baking powder
1 c. cold water to which has been added 1 tsp. baking soda
2 eggs, slightly beaten

Burn the sugar by cooking it on high until it turns dark brown (almost black) and liquifies. This must be stirred constantly while it is burning. Remove from the stove and add the boiling water, stirring as you add it. Return this to the stove and bring it to a boil. Set aside to cool.

Cream butter and sugar. Add baking powder to flour and set aside. Alternately add the flour mixture and the cold water/baking soda mixture to the creamed butter and sugar. Add eggs and all but 2 tablespoons of the burnt sugar liquid. Mix well and bake in two 9 inch cake pans at 375 degrees for about 35 minutes. Do not over cook. After the first 20 minutes, check the cake with a toothpick inserted in the center every 5 minutes until it comes out clean. This is a heavy cake and will be very dry if overcooked. Let it cool before frosting.

FROSTING:

2 c. sugar
1 c. milk
2 tbsp. burnt sugar liquid
1/2 c. butter

Cook milk and sugar until it forms a soft ball. Add butter, beat until cool and spread. If it sets too fast, add a bit of milk. Dip knife in cool water and aid in spreading.