Creating Turtle Caramel Cake can be straightforward if you follow these simple steps:

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Grease and flour two round 9-inch cake pans.

2. Mix Dry Ingredients: In a large mixing bowl, sift together flour, granulated sugar, cocoa powder, baking powder, baking soda, and salt until well combined.

3. Combine Wet Ingredients: In another bowl, whisk together the eggs, milk, vegetable oil, and vanilla extract until smooth.

4. Mix Together: Gradually pour the wet ingredients into the dry ingredients. Mix until just combined.

5. Add Boiling Water: Carefully stir in the boiling water until the batter is smooth. The batter will be thin.

6. Pour into Pans: Divide the batter evenly between the prepared cake pans.

7. Bake: Bake in the preheated oven for 30-35 minutes. Check with a toothpick inserted in the center. If it comes out clean, the cakes are ready.

8. Cool the Cakes: Once baked, remove the cakes from the oven and let them cool in the pans for 10 minutes. Then transfer to wire racks to cool completely.

9. Prepare the Frosting: In a large bowl, beat the softened butter with cocoa powder until well blended. Gradually add powdered sugar and milk, beating until smooth. Mix in vanilla extract.

10. Assemble the Cake:
– Place one cake layer on a serving platter.
– Drizzle half the caramel sauce over the top.
– Sprinkle with half of the chopped pecans.
– Spread a layer of frosting over the pecans and caramel.

11. Layer the Second Cake: Place the second cake on top and repeat the process with the remaining caramel, pecans, and frosting.

12. Decorate: Drizzle any remaining caramel sauce on top and add additional pecans for decoration.

With these steps, you will create the most delightful Turtle Caramel Cake that’s sure to impress!