For the Cake:

1. Preheat your oven to 350°F (175°C). Grease two 8-inch round cake pans, line the bottoms with parchment paper, and lightly dust with flour.
2. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
3. In a large mixing bowl, beat the softened butter and sugar together with a hand or stand mixer until light and fluffy (about 3-4 minutes).
4. Add the eggs one at a time, beating well after each addition. Mix in the vanilla extract.
5. Gradually add the dry ingredients to the wet ingredients, alternating with the milk, starting and ending with the dry ingredients. Mix until just combined. Do not overmix.
6. Divide the batter evenly between the prepared pans. Smooth the tops with a spatula.
7. Bake on the center rack for 30-35 minutes, or until a toothpick inserted into the center comes out clean.
8. Remove the cakes from the oven and let them cool in the pans for 10 minutes. Transfer to a wire rack to cool completely.

For the Buttercream Frosting:

1. Beat the softened butter in a large bowl until creamy.
2. Gradually add the powdered sugar, one cup at a time, mixing on low speed until incorporated.
3. Mix in the vanilla extract and heavy cream. Beat on high speed for 2-3 minutes until light and fluffy. If needed, add more cream for a thinner consistency or powdered sugar for a thicker consistency.
4. Add a pinch of salt to balance the sweetness.

Assembly:

1. Level the cooled cakes by slicing off any domed tops with a serrated knife.
2. Place one cake layer on a serving plate or cake board. Spread an even layer of frosting on top.
3. Add the second cake layer and apply a crumb coat (a thin layer of frosting to seal in crumbs). Chill for 15 minutes.
4. Apply the final layer of frosting, smoothing the sides and top. Decorate as desired with piped rosettes, sprinkles, or fresh fruit.