1. Preheat oven to 350°F.
2. Grease bottom of two 8-inch round cake pans and line with waxed paper or parchment paper.
3. Sift together flour, baking powder and salt; set aside.
4. Cream sugar and butter together until light.
5. Add eggs and vanilla to creamed mixture and beat until thoroughly mixed.
6. Add flour mixture to creamed mixture alternately with milk, beating well after each addition.
7. Continue beating one minute.
8. Pour into prepared pan.
9. Bake 20-25 minutes or until toothpick inserted comes out clean.
10. Cool 10 minutes in pan on rack; remove and cool completely before decorating.