For The Burnt Sugar Syrup, Place The Sugar In A 10″ Iron Skillet Over Medium Heat, And Stir With A Wooden Spoon And Cook Until The Sugar Melts And Turns A Deep Brown Color, The Color Of Brewed Tea, About 8 Minutes.
Remove The Skillet From The Heat.
Slowly And Carefully Stir In The Boiling Water Until No Lumps Remain And The Syrup Is Smooth.
If Needed, Place The Skillet Back Over Low Heat And Stir Until Smooth.
Place A Metal Spoon In A Heatproof Measuring Cup Or Jar And Pour The Syrup Into The Cup Or Jar.
Set This Aside To Cool.
2.
For The Cake, Place A Rack In The Center Of The Oven, And Preheat The Oven To 350°F.
Butter And Flour Two 9″ Round Cake Pans, Shake Out The Excess Flour, And Set The Pans Aside.
3.
Place The Butter And Sugar In A Large Mixing Bowl, And Beat With An Electric Mixer On Medium Speed Until The Mixture Is Light And Fluffy, 1 To 2 Minutes.
Add The Egg Yolks And Blend To Combine.
In A Separate Bowl, Stir Together The Flour, Baking Powder, And Salt.
Add A Third Of The Dry Ingredients To The Creamed Batter, Blending On Low Speed Until Combined.
Add Half Of The Milk, And Blend.
Add Another Third Of The Dry Ingredients And Blend, Then The Rest Of The Milk, And Finally The Rest Of The Dry Ingredients.
Pour In The Reserved Sugar Syrup And Blend Until Smooth, 30 Seconds.
Set Aside.
4.
Place The Egg Whites In A Large Mixing Bowl, And Beat With Clean Beaters On High Speed Until Soft Peaks Form, About 2 Minutes.
Fold The Egg Whites Into The Batter, Along With The Vanilla, Until Just Blended.
Divide The Batter Between The 2 Pans, And Place The Pans In The Oven.
5.
Bake The Cakes Until They Are Deeply Golden Brown And The Tops Spring Back When Lightly Pressed In The Center, 25 To 30 Minutes.
Place The Pans On A Wire Rack To Cool For 10 Minutes.
Run A Knife Around The Edges Of The Cakes, And Invert The Cakes Once And Then Again So They Cool Right Side Up On The Rack.
Let Cool For 30 Minutes Before Frosting.
6.
For The Icing, Place The Butter, Reserved Syrup, And Salt In A Large Mixing Bowl And Blend On Medium-Low Until Just Combined.
Add 2 Cups Of The Confectioners’ Sugar And ½ Cup Of The Cream And Blend Until Smooth, Adding More Sugar And More Cream If Needed To Achieve A Spreadable Consistency.
7.
To Assemble, Place 1 Layer On A Cake Plate Or Platter, And Spread About ⅔ Cup Of Icing Evenly Over The Top.
Place The Second Layer On Top, And Pour The Remaining Icing Over The Top And Let It Fall Down The Sides Of The Cake.
The Icing Will Set As It Cools.
Let The Cake Rest For 30 Minutes Before Slicing.
