Step 1

Make the cake. Preheat oven to 325 degrees. Grease and flour 2 9-inch cake pans.

Step 2

In a small saucepan, cook the butter and milk over low heat until the butter melts. Stir well and let cool to room temperature.

Step 3

In a medium bowl, combine the flour, baking powder, and salt.

Step 4

Using an electric mixer, beat eggs and sugar on high speed until light yellow and smooth.

Step 5

Stir the flour mixture into the egg mixture just until combined.

Step 6

Add the cooled milk mixture and vanilla and stir well.

Step 7

Divide the batter between the two pans and bake 25 to 30 minutes, or until cake springs back when touched lightly in the middle.

Step 8

Place pans on a wire rack and let cool 10 minutes. Remove cakes from pans and let cool completely on racks.

Step 9

Make icing. In a medium saucepan with a heavy bottom, combine the brown sugar, butter, evaporated milk, and vanilla extract. Bring to boil over medium-high heat. Stir well and turn heat down so mixture boils gently. Cook for 7 minutes. Let cool for 5 minutes.

Step 10

Beat the icing with a wooden spoon for 2 to 3 minutes to thicken.

Step 11

Place bottom layer on a platter or cake stand. Working quickly before icing sets up, spread icing on top. Place second layer on top. Ice the top and sides. A knife dipped in hot water can help smooth the icing out.