1. Preheat oven to 350°F (175°C). Grease and line two 9-inch round cake pans with parchment paper.

2. In a bowl, whisk together flour, baking powder, and salt.

3. In a large bowl, cream butter and sugar until light and fluffy, about 3 minutes.

4. Add eggs one at a time, beating well after each addition. Mix in vanilla.

5. Alternate adding dry ingredients and milk to the butter mixture, beginning and ending with dry.

6. Divide batter evenly between pans and smooth tops.

7. Bake for 25–30 minutes, or until a toothpick inserted in the center comes out clean.

8. Cool cakes in pans for 10 minutes, then turn out onto wire racks to cool completely.

9. For the frosting, combine brown sugar, cream, and butter in a saucepan. Bring to a gentle boil over medium heat, stirring constantly.

10. Simmer for 3–4 minutes, then remove from heat and stir in vanilla and salt.

11. Let cool slightly, then beat in powdered sugar until thick and smooth.

12. Frost cooled cake layers and drizzle with extra caramel if desired.