3 c. sifted all-purpose flour
1 tsp. baking powder
3/4 c. butter, softened
1 1/2 c. sugar
2 tsp. vanilla
2 eggs
1 c. cold water

BURNT - SUGAR SYRUP FOR BURNT - SUGAR CAKE:

1/2 c. sugar
1/2 c. boiling water
1 tsp. baking soda

Place sugar in a large, heavy saucepan and cook over low heat, stirring constantly, until sugar melts - turns dark brown and smokes intensely. Remove pan from heat and immediately add the boiling water mixed with the baking soda; mixture will bubble fiercely. Let syrup cool before using. Set aside 2 tablespoons of the syrup to use in the Burnt-Sugar Icing.

Make Burnt-Sugar Syrup and let cool - this can be done well ahead of time. Heat oven to 350 degrees. Brush the insides of 3 (8 inch) round cake pans lightly with oil and dust lightly with flour. Sift flour and baking powder together onto a sheet of wax paper. In the large bowl of an electric mixer, beat butter and sugar at medium speed until well creamed. Add vanilla and then beat in eggs, one at a time. Beat mixture 5 minutes, scraping bowl occasionally with a rubber spatula. Reduce speed to low. Add sifted dry ingredients to butter mixture alternately with water (add about a third of the flour mixture and half of the water at a time, beginning with flour mixture). Beat mixture until moistened after each addition and scrape sides of bowl often. Mix in Burnt Sugar Syrup at low speed. Divide batter into the prepared pans. Bake 20 to 25 minutes or until tops of cakes spring back when lightly touched with finger. Remove cakes from oven and set pans on wire racks to cool completely.

BURNT - SUGAR ICING FOR BURNT - SUGAR CAKE:

2 c. sugar
1/2 c. butter
1/2 c. half & half or light cream
2 tbsp. Burnt-Sugar Syrup

In a saucepan, mix sugar, butter, and half & half. Place over moderately high heat and cook, stirring constantly, until mixture boils. Add Burnt-Sugar Syrup. Continue to cook, without stirring, until a candy thermometer registers 238 degrees or a small amount of mixture forms a soft ball when dropped in cold water. Remove pan from heat. Cool to almost room temperature and then beat well to proper spreading consistency. Spread on layers and top of cake.