Instructions: Melt 3 tablespoons butter in a 13- by 9- by 2-inch baking pan. Stir in pecans, and bake at 350 degrees for 10 minutes. Cool.

Cream softened butter in a large mixing bowl; gradually add sugar, beating until light and fluffy and sugar is disolved. Add eggs, one at a time, beating well after each addition.

Combine flour, baking powder, and salt; add to creamed mixture alternately with milk, beginning and ending with flour mixture. Stir in vanilla and 1 cup pecans, reserving remaining pecans for Butter Pecan Frosting.

Pour batter into 2 greased and floured 9-inch cakepans. Bake at 350 degrees for 30 minutes or until cake tests done. Cool layers in pans 10 minutes; remove from pans, and cool completely.

Spread top and sides of cooled cake with Butter Pecan Frosting.

Butter Pecan Frosting: Cream butter; add sugar, milk, and vanilla, beating until light and fluffy. Stir in reserved toasted pecans. (Makes enough frosting for one 2-layer cake)

This recipe yields one 2-layer cake.

Yield: 1 cake

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