3 c. cake flour
1/2 tsp. baking soda
1/2 tsp. cinnamon
1 c. pumpkin
1 c. sugar
1/2 c. butter, softened
2 eggs
3 tsp. baking powder
1/4 tsp. salt
1/4 tsp. cloves
1/2 c. milk
1 c. light brown sugar
1 tsp. vanilla

Preheat oven to 350 degrees. Grease and flour 3 (8 x 1 1/2-inch) layer pans. Mix flour, baking powder, baking soda, salt and spices in a small mixing bowl. In a 2-cup measuring cup, combine pumpkin and milk, mixing well. Turn sugars, butter, eggs and vanilla into large bowl; beat at high speed about 5 minutes, scraping sides of bowl occasionally. At low speed, beat in flour alternately with pumpkin. Beat just until smooth, 1 minute. Pour into pans. Bake 30 to 35 minutes. Cool in pans 10 minutes. Turn out onto cooling racks. Cool completely.

SEAFOAM ICING:

1 1/4 c. brown sugar
2 egg whites
1 tsp. vanilla
1/4 c. cold water
2 tsp. light corn syrup (or 1/4 tsp. cream of tartar)

In the top of a double boiler, combine sugar, cold water, egg whites, corn syrup or cream of tartar and dash of salt. Beat 30 seconds on low speed of an electric mixer. Place over boiling water. Cook about 7 minutes, while beating constantly on high speed of electric mixer, or until frosting forms stiff peaks. Remove from heat; add vanilla. Beat 2 to 3 minutes, or until of spreading consistency. Place a layer on a plate, top side down. Spread with 1 cup frosting. Sprinkle with 1/2 cup walnuts. Repeat. Frost cake with rest of frosting. Garnish with walnut halves.