Preheat oven to 350℉.
Grease a 9x13 baking dish with butter, or spray with non-stick cooking spray.
In a small bowl, sift together the flour, baking powder and salt. Put aside.
In a large bowl, using an electric mixer, cream ¼ cup of butter, and slowly add the white sugar. Add the egg and 1 tsp vanilla.
Alternate adding the dry flour mixture and the milk to the large bowl. This batter must not be too thin.
In a small sauce pan, mix 1 cup brown sugar, 1 cup water, 1 tbsp butter and ½ tsp vanilla. Bring to boiling state.
Pour syrup into the greased baking dish. Pour the batter over the syrup. Do NOT mix.
Bake at 350℉ for 25-30 minutes.