Burnt Sugar Cake with Caramel Frosting

For Cake: Start with all ingredients at room temperature.

Heat sugar slowly in small saucepan or skillet, stirring constantly. When sugar is melted and begins to smoke, add boiling water slowly, stirring constantly. Continue cooking until syrup measures 1/2 cup, stirring until sugar is dissolved. Set aside to cool.

Sift cake flour with baking powder and salt. Set aside.

Meanwhile, cream butter well and add sugar gradually, beating until light and fluffy. Add vanilla and then egg yolks, one at a time, beating thoroughly after each addition.

Stir in cooled caramel syrup and add sifted dry ingredients alternately with milk, beating until smooth. Beat egg whites at high speed until stiff but not dry. Fold into mixture.

Pour batter into three round 9" layer pans lined on the bottom with brown paper and greased. Bake in a moderate oven, 375 degrees F, for about 20 minutes. Let stand for 5 minutes, then turn out on rack to cool.

Spread caramel frosting between layers and on top and sides of cake. Garnish with pecan halves.

For Frosting: Mix butter, cream, brown sugar and salt in saucepan. Bring to boil, stirring constantly. Remove from heat, add vanilla, then gradually add confectioners' sugar to make frosting of spreading consistency.