2/3 c. Nestle's butterscotch morsels
1/4 c. water
2 1/4 c. sifted plain flour
1 tsp. salt
1 tsp. baking soda
1/2 tsp. baking powder
1 1/4 c. sugar
1/2 c. shortening
3 unbeaten eggs
1 c. buttermilk

Melt butterscotch morsels in water in saucepan. Cool. Sift flour with salt, soda, and baking powder; set aside. Add sugar gradually to shortening, creaming well. Blend in eggs; beat well after each. Add melted butterscotch; mix well. Add dry ingredients alternately with buttermilk, beginning and ending with dry ingredients using low speed on mixer. Turn into two 9 inch cake pans, well greased and lightly floured in bottoms. Bake at 375 degrees for 25-30 minutes. Cool; spread filling between layers and on top to within 1/2 inch of edge. Frost sides and edge of top with Sea Foam Frosting or whipped cream.

BUTTERSCOTCH FILLING:

1/2 c. sugar
1 tbsp. cornstarch
1/2 c. evaporated milk
1/3 c. water
1/3 c. butterscotch morsels
1 beaten egg yolk
2 tbsp. butter
1 c. coconut
1 c. nuts

Combine sugar and cornstarch in saucepan. Stir in milk, water, butterscotch morsels, and egg yolk. Cook over medium heat, stirring constantly, until thick. Remove from heat and add butter, coconut, and nuts. Cool. Spread between layers and on top to within 1/2 inch of edge.

SEA FOAM FROSTING:

1/3 c. sugar
1/3 c. firmly packed brown sugar
1/3 c. water
1 tbsp. corn syrup (white or dark)
1 egg white
1/4 tsp. cream of tartar

Combine sugars, water, and corn syrup in a saucepan. Cook until a drop in cold water forms a soft ball (236 degrees). Meanwhile, beat egg white and cream of tartar until soft peaks forms. Add syrup to egg whites in a slow steady stream, beating constantly until thick enough to spread. Spread on sides and top edge of cake.