Place one-half cup of sugar in pan over fire. Stir until liquid smokes and burns brown. Add one-half cup of boiling water and cook into syrup. Take one cup butter, one and one-half cups of sugar, yolks of two eggs, over one cup of water and two cups of flour. Beat all thoroughly. Add enough of the burnt sugar to flavor, also one teaspoon of vanilla, another half cup of flour, two teaspoons of baking-powder and whites of two eggs. Bake in two layers, using remainder of burnt sugar for icing.