Step 1: Preheat oven to 350 degrees.
Step 2: Grease and flour 2 9 inch round baking pan(s).
Step 3: Combine all ingredients in a large mixing bowl and mix well.
Step 4: Pour into prepared baking pans.
Step 5: Bake 30 - 35 or until toothpick inserted in center comes out clean.
Step 6: For the filling, combine sugar, cornstarch and salt in a saucepan.
Step 7: Add water and stir over heat until mixture boils and thickens. Stir constantly.
Step 8: Boil 1 minute, stirring, remove from heat and stir in butter. Cool.
Step 9: For icing, combine egg whites, sugar, cream of tartar, syrup and water in top of double boiler.
Step 10: Place over boiling water and beat until stiff peaks form. Remove from heat and add marshmallow cream. Continue to beat until spreading consistency reached.
Step 11: To assemble, level top and bottom layer.
Step 12: Spread butterscotch filling over bottom layer and sprinkle with the chopped nuts.
Step 13: Top with top layer and ice top and sides with icing.
Step 14: Dip the back of a spoon in the melted chocolate and use to form swirls on top of the cake.
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