Place pecans and ¼ 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 unti 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 1-⅓ 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 but 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. ENJOY !