Let’s turn our ingredients into a delightful cake that brings a slice of happiness to any day:

1. Preheat your oven to 350°F (175°C) and grease two 9-inch round cake pans. Line the bottoms with parchment paper for easy removal.
2. In a large mixing bowl, cream together the butter and sugar until light and fluffy, about 3-4 minutes. This step is crucial for a soft texture.
3. Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract.
4. In another bowl, combine the flour, baking powder, and salt. Gradually add to the wet ingredients, alternating with the milk, beginning and ending with the flour mixture. Mix until just combined.
5. Divide the batter evenly between the prepared pans. Smooth the tops with a spatula.
6. Bake for 25-30 minutes, or until a toothpick inserted into the center comes out clean. Allow the cakes to cool in the pans for 10 minutes, then turn them out onto wire racks to cool completely.
7. For the frosting, beat the butter until creamy. Gradually add the powdered sugar, vanilla extract, and heavy cream, beating until the frosting is light and fluffy.
8. Once the cakes are completely cool, spread a generous layer of frosting on top of one cake layer. Place the second layer on top and frost the top and sides of the cake.

Remember, the key to a great cake is patience and love — qualities my abuela taught me well.