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CAKE:.
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Preheat oven to 325 degrees fahrenheit.
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Butter and flour two 8-by-3-inch square cake pans.
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Line pans with parchment paper; set aside.
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In a bowl, sift together flour, salt, and baking powder; set aside.
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In the bowl of an electric mixer fitted with the paddle attachment, combine unsalted butter and light-brown sugar.
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Beat on medium high until fluffy, about 10 minutes.
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Add eggs,one at a time, beating well after each addition
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Add flour mixture to egg mixture, alternating with milk, in three additions, beginning and ending with the flour.
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Stir in vanilla extract.
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Pour batter into prepared pans.
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Smooth the tops; bake until a cake tester inserted in center comes out clean, about 90 minutes.
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Rotate pans after 45 minutes to promote even baking.
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Transfer to a cooling rack.
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Cool in pans 10 minutes.
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Remove from pans; cool completely while making brown-sugar-meringue buttercream frosting.
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ASSEMBLE CAKE:.
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Using a serrated knife, trim cakes so each is level, even, and about 2 inches high.
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Cut one cake into a 6-inch square; set aside.
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Reserve excess cake for another use.
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Cut second cake into two smaller squares, one 3-3/4 inches and the other 2-1/4 inches.
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Brush top and sides of each cake with a pastry brush to remove crumbs; set aside.
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From a sturdy piece of cardboard, or 3/16-inch foam board, cut out one cake board for each layer.
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Place trimmed layers onto their corresponding boards.
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Using an offset spatula, coat each cake with a thin layer of buttercream to seal in the crumbs.
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Chill in the refrigerator until firm, about 20 minutes.
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Transfer 3/4 cup buttercream to a pastry bag fitted with a number 5 plain round tip; set aside.
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With remaining buttercream, cover each layer with a final coat of buttercream, using an offset spatula to smooth the icing.
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Place cakes in refrigerator to set, about 20 minutes.
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Loosen the middle-size cake from its base; carefully center it on the larger cake.
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Repeat with smallest cake.
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Pipe dot design on cake; chill if not serving immediately.
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Remove from refrigerator at least 30 minutes and up to 3 hours before serving.
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FOR THE FROSTING:.
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In the heat-proof bowl of an electric mixer, combine light-brown sugar and egg whites.
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Place the bowl over a pot of gently simmering water; whisk until mixture becomes hot to the touch, about 5 minutes.
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Return bowl to mixer stand.
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Whip mixture with the whisk attachment until cooled, about 12 minutes.
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Switch to paddle attachment; add butter 1 tablespoon at a time.
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Stir in vanilla.
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If not using immediately, transfer to an airtight container, and store at room temperature up to 8 hours.
