Mrs. Wilkes' Burnt Sugar Frosting

2 1/2 cups sugar
1/3 cup boiling water
1 cup milk
1/2 cup butter
1 pinch salt
1 teaspoon vanilla

Place half of the cup sugar in a heavy skillet and cook, stirring over medium heat till melted.
Add the boiling water and stir till a syrup forms.
heat the remaining 2 cups of sugar and milk.
Add the cooked sugar mixture and cook to 234* -- soft ball stage.
Cool for 10 minutes without stirring.
Add the butter, salt and vanilla.
Beat till thick enough to spread easily.
If frosting becomes too stiff, add some milk.
enough frosting for 1 8" or 9" double layer cake.