Preheat oven to 350 degrees F. Place the pecans and 1/4 cup butter in a shallow baking pan. Bake for 20 to 25 minutes or until pecans are toasted, stirring frequently.

Sift flour with baking powder and salt. Cream remaining butter in a bowl and add sugar gradually, cremaming well. Add the eggs, one at a time, beating well after each addition. Add sifted ingredients alternately with milk, beginning and ending with sifted ingredients. Stir in vanilla and 1 1/3 cups pecans and pour into 3 greased and floured 8-inch round layer pans. Bake at 350 degrees F for 25 to 30 minutes.

Butter Pecan Frosting:

Cream the butter in a bowl and add powdered sugar, vanilla and enough
evaporated milk until of spreading consistency. Stir in remaining
pecans and frost cake.