Preheat oven to 350°F (175°C)
Grease and line two 8-inch (20 cm) cake pans with parchment paper
Gather ingredients: flour, sugar, baking powder, salt, eggs, milk, butter (or oil), vanilla extract
Whisk dry ingredients together: flour, sugar, baking powder, salt
Whisk wet ingredients together: eggs, milk, melted butter (or oil), vanilla
Combine wet and dry ingredients and mix until smooth (do not overmix)
Divide batter evenly between pans
Bake 25–35 minutes, or until a toothpick inserted in the center comes out clean
Cool in pans for 10 minutes
Remove from pans and cool completely on a wire rack
Prepare frosting (buttercream or cream cheese) and frost once cakes are fully cool
Slice and serve