The Cake:

1 3/4 c. sugar
3/4 c. boiling water
2/3 c. soft butter
1 tsp. vanilla
2 eggs, separated
3 c. sifted cake flour
3 tsp. baking powder
1/2 tsp. salt
3/4 c. milk

In a small heavy skillet, heat 3/4 cup sugar, stirring until a brown syrup forms and mixture begins to smoke. VERY GRADUALLY (because of spattering), stir in boiling water and remove from heat. Cool thoroughly.

Cream butter and 1 cup of sugar until light. Gradually beat in 1/2 cup of burnt-sugar syrup. (Reserve the remainder for frosting.) Add vanilla, then egg yolks one at a time, beating well after each addition. Add sifted flour, baking powder and salt alternately with milk, beating until smooth. Fold in stiffly beaten egg whites. Pour into 2 (8-inch) layer pans that have been greased and lightly floured.

Bake at 375°F about 25 to 30 minutes. Cool and frost.

Burnt-Sugar Frosting:

1/3 c. butter
2 c. confectioners sugar
1/2 tsp. salt
1 tsp. vanilla
1/4 c. burnt-sugar syrup
2 tbsp. evaporated milk
1 c. pecan halves

In a mixing bowl, cream butter; add and beat in confectioners sugar, salt and vanilla. Stir in burnt-sugar syrup and milk. If more milk is needed, add sparingly until frosting reaches an easy spreading consistency. Frost cake and garnish with pecan halves.