• Preheat oven to 350°F. Grease three 9-inch round pans and set aside.
• Add pecans and ¼ cup butter in a 9x13 pan and bake for 12-15 minutes, toss pecans every few minutes. Set aside.
• In a large bowl, cream sugar and remaining butter until fluffy. Add eggs, 1 at a time, mixing after each egg. Add vanilla.
• In another bowl, combine flour, baking powder and salt. Add to the wet ingredients along with the milk, making sure to beat until combined. Fold in 1 cup of toasted pecans.
• Pour the batter evenly into the 3 round pans and bake for 30 minutes or until a toothpick inserted in the middle comes out clean. Let cool for 10 minutes before removing to wire racks to cool completely.

Frosting

• In a large bowl, make frosting by creaming together butter and 2 cups powdered sugar. Add evaporated milk and vanilla and beat until smooth. Beat in the remaining powdered sugar until light and fluffy. Fold in the last of the toasted pecans.
• Add the first layer of the cake to a cake plate and frost, then add the second and frost and then top with the last layer and frost completely. Garnish with any chopped pecans, if desired.