Pour the 3 Tbls. of melted butter into a baking pan. Stir in pecans. Toast at 350 degrees for 10 minutes. Set aside to cool.
In a mixing bowl, cream butter and sugar until lighty and fluffy. Add eggs, one at a time, beating well after each addition.
Combine flour, baking powder and salt; add to creamed mixture alternately with milk, beginning and ending with dry ingredients. Stir in vanilla and 1 cup toasted pecans.
Pour batter into two greased and floured 8 in round cake pans.
Bake at 350 for 30-35 minutes or until the cakes test done.
Cool in pans 5 minutes. Remove from pans and cool thoroughly on a wire rack.
Meanwhile, for frosting, cream butter and sugar. Add milk and vanilla, beating until light and fluffy. Add additional milk if needed. Stir in remaining toasted pecans.
Spread between the layers and over the top and sides of the cake.