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