2-2/3 cups chopped pecans 1-1/4 cups butter, softened, divided 2 cups sugar 4 eggs 2 teaspoons vanilla extract 3 cups all-purpose flour 2 teaspoons baking powder 1/2 teaspoon salt 1 cup milk FROSTING: OR PURCHASE 1 cup butter, softened 8 to 8-1/2 cups confectioners' sugar 1 can (5 ounces) evaporated milk 2 teaspoons vanilla extract

Place pecans and 1/4 cup butter in a baking pan. Bake at 350° for 20-25 minutes or until toasted, stirring frequently; set aside. In a large bowl, cream sugar and remaining butter until light and fluffy. Add eggs, one at a time, beating well after each addition. Stir in vanilla. Combine the flour, baking powder and salt; add to the creamed mixture alternately with milk, beating well after each addition. Stir in 1-1/3 cups of toasted pecans. Pour into three greased and floured 9-in. round baking pans. Bake at 350° for 25-30 minutes or until a toothpick inserted near the center comes out clean. Cool for 10 minutes before removing from pans to wire racks to cool completely. For frosting, cream butter and confectioners' sugar in a large bowl. Add milk and vanilla; beat until smooth. Stir in remaining toasted pecans. Spread frosting between layers and over top and sides of cake. Yield: 12-16 servings