Step 1

Melt the one-third cup sugar in a heavy skillet, stirring constantly until deep-brown syrup is formed - a process called caramelization.

Step 2

Remove from heat and slowly stir in boiling water, being careful that steam does not burn your hand.

Step 3

Set syrup aside to cool.

Step 4

Preheat oven to 375 degrees.

Step 5

Grease two 9-inch cake pans, place parchment paper in the bottoms, then grease and flour the bottoms and sides.

Step 6

Cream butter in bowl of electric mixer.

Step 7

Add 1 1/4 cups sugar and continue to beat until light and fluffy.

Step 8

Then add eggs one at a time, beating until each is well-incorporated.

Step 9

Stir in 4 tablespoons of the reserved syrup.

Step 10

Sift together the cake flour, baking powder and salt.

Step 11

Combine milk and vanilla.

Step 12

Add flour mixture to the batter alternately with the milk mixture, beginning and ending with the flour mixture.

Step 13

Beat until smooth.

Step 14

Divide batter evenly among the two prepared pans and bake 25 minutes, or until wooden toothpick inserted in the center comes out clean.

Step 15

Remove pans from oven and let stand about 10 minutes, then turn out cakes onto wire rack, peel off paper and cool completely.

Step 16

For the frosting:

Step 17

Mix sugar and half and half in a heavy saucepan and cook, stirring over low heat until syrup reaches the soft-ball stage, 235 degrees on a candy thermometer.

Step 18

If lacking a thermometer, check doneness by dropping a tiny bit of syrup into a cup of cold water.

Step 19

When the syrup can be gathered up in fingers and will almost hold its shape, it has reached the soft-ball stage.

Step 20

Remove pan from heat.

Step 21

Stir in butter, then let syrup cool.

Step 22

Add vanilla and beat until frosting reaches spreading consistency.

Step 23

A little cream (or half-and-half) may be added is mixture is too thick.