Preheat oven to 350°F. Grease bottom of two 8-inch round cake pans and line with waxed paper or parchment paper.
Sift together flour, baking powder and salt; set aside.
Cream sugar and butter together until light. Add eggs and vanilla to creamed mixture and beat until thoroughly mixed. Add flour mixture to creamed mixture alternately with milk, beating well after each addition. Continue beating one minute.
Spread batter evenly in prepared pans. Bake 30 to 35 minutes or until wooden pick inserted in center comes out clean.
Cool layers in pans on wire racks 10 minutes. Remove from pans; cool completely. Fill and frost as desired.
Makes 12 servings.