Preheat the oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.

In a mixing bowl, cream together the softened butter and sugar until light and fluffy.

Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract.

In another bowl, combine the flour, baking powder, and salt. Gradually add to the creamed mixture, alternating with milk.

Pour the batter evenly into the prepared cake pans.

Bake for 25-30 minutes or until a toothpick inserted into the center comes out clean.

Let the cakes cool in the pans for 10 minutes, then turn out onto a cooling rack to cool completely.

In a mixing bowl, beat the softened butter until creamy.

Gradually add cocoa powder and powdered sugar, alternating with milk, until smooth and spreadable.

Stir in the vanilla extract.

Once the cakes are completely cooled, place one layer on a serving plate.

Spread a layer of frosting on top of the first cake layer.

Place the second cake layer on top and frost the top and sides of the cake.

Decorate as desired and serve.