Burnt Sugar Icing

Over a low heat pour 1/2 cup sugar into a heavy pan. Stir constantly with a wooden spoon for 8 to 10 minutes; or until it is caramelized (light brown colored).

Pour the boiling water into the caramelized sugar and stir until the sugar has dissolved. Stir in the butter milk salt and remaining sugar. Boil the mixture until it reaches soft ball stage approximately 236 degrees F (115 degrees C). Cool the mixture to room temperature. When the mixture has cooled stir in the vanilla extract.

With an electric mixer beat the mixture until it is thick and creamy. Spread on cake.