To Burn Sugar: Put 1 cup sugar in a heavy skillet and stir until melted. It must burn, then add 1 cup water and boil like syrup, stirring constantly.

CAKE:

1/2 c. butter
1 1/2 c. sugar
2 eggs
1 c. water
2 1/2 c. flour
4 tbsp. burnt sugar
1 tsp. vanilla
2 tsp. baking powder

Cream butter and sugar. Add eggs, water, vanilla and burnt sugar. Mix together then add flour and baking powder, mixing well. Pour batter into a greased and floured 13"x9" pan or use 2 (9") round pans and bake at 350 degrees for 35 minutes. Cake is done when you touch center and it springs back up. Cool.

ICING:

2 c. sugar
1/2 c. butter
1/2 c. cream or evaporated milk
1/4 c. corn syrup
1 tsp. vanilla
Remaining burnt sugar

Combine the above ingredients together in a saucepan and cook until it forms a hard ball. Ice the cake while the icing is still warm and it will harden on the cake.