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

In a large bowl, combine the all-purpose flour, baking powder, and salt. Whisk and set aside.

In another bowl, beat together the softened butter and granulated sugar until light and fluffy.

Mix in the eggs one at a time, beating well after each addition, then stir in the vanilla extract.

Gradually add the dry ingredients to the wet mixture, alternating with milk until just combined and lumps are gone.

Pour the batter evenly into the prepared cake pans.

Bake for about 25-30 minutes, until a toothpick comes out clean. Allow to cool in the pans for 10 minutes.

Transfer the cakes to a wire rack to cool completely.

To make the frosting, beat together cocoa powder, powdered sugar, softened butter, milk, and vanilla until smooth.

Once the cakes are completely cool, place one layer on a serving plate and spread frosting on top.

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

Add desired toppings like sprinkles or fresh fruits.