For syrup, in a small heavy skillet or saucepan, heat sugar over medium heat. Lower to medium-low as syrup forms; stir frequently breaking up lumps. Cook and stir until brown syrup forms and mixture begins to smoke, about 30 minutes. Gradually stir in boiling water. Remove from heat; cool. Reserve half cup for cake frosting. Preheat oven to 375. For cake, cream butte and sugar together in a mixing bowl until light, about 3 minutes. Gradually beat in half cup burnt sugar syrup. Add vanilla, then egg yolks one at a time, beating after each addition. Sift together flour, baking powder and salt. Add flour mixture alternately with milk, beating batter until smooth. Beat egg whites until stiff, gently fold by hand into batter. Pour batter into two 20 cm oiled layer cake pans, smoothing batter. Bake for 20 to 25 minutes. Remove and cool. Makes dozen servings. Frost with Butter Cream Frosting or Seven-minute burnt sugar frosting. Typed by Ethel Snyder <essie49@juno.com> Date August 31, 1997