Preheat oven to 325 degrees. Grease and flour 2 9-inch cake pans. (I always use a small amount of softened unsalted butter followed by a dusting of flour). In a small saucepan, cook the butter and milk over low heat until the butter melts. Stir well and let cool to room temperature. In a medium bowl, combine the flour, baking powder, and salt. Using an electric mixer, beat eggs and sugar on high speed until light yellow and smooth.

Stir the flour mixture into the egg mixture just until combined. Add the cooled milk mixture and vanilla and stir well. Divide the batter between the two pans and bake 25 to 30 minutes, or until cake springs back when touched lightly in the middle. Place pans on a wire rack and let cool 10 minutes.

Icing: (I like a decent amount of icing, so I double the recipe). In a medium saucepan with a heavy bottom, combine the brown sugar, butter, evaporated milk, and vanilla extract. Bring to boil over medium-high heat. Stir well and turn heat down so mixture boils gently. Cook for 7 minutes. Let cool for 5 minutes. Beat the icing by hand 2 to 3 minutes to thicken. Place bottom layer on a platter or cake stand. Dpread icing on top of bottom layer. Place second layer on top. Ice the top and sides.

The consistency will be slightly wet until it sets, so work quickly.