Put sugar, butter or margarine, sifted flour and baking powder and eggs into a mixing bowl. Beat well (preferably with an electric mixer) till combined.

Put the mixture into 2 greased and lined sandwich tins, and bake at 170 degrees for 20 to 25 minutes. Do not overcook otherwise the cake will be dry.

Turn out the cake onto wire racks and cover with a clean, dry tea towel. While it is cooling, make the icing by beating all ingredients together well until creamy (add a drop of milk if necessary.)

Sandwich the cake with half the icing, and spread the rest on top, then decorate with chopped up fudge.