Instructions: Sift the flour, salt and baking powder 3 times. Beat the egg yolks; gradually add the sugar, beating until thick and light in color. Combine water, coffee essence and vanilla. Add to yolk mixture alternately with the flour mixture. Fold in the egg whites. Turn into two 8-inch layer-cake pans that have been greased and dusted with flour.

Bake in a 350 degree oven 20 minutes or until a cake tester comes out clean. Cool.

Combine the filling ingredients. Spread one layer with the mixture. Top with remaining layer.

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