Preheat oven to 350°. Spray bottom of 2 nine-inch rounds with vegetable pan spray.
Sift together flour, baking powder and salt. Set aside. Cream butter and sugar 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.
Pour into prepared pans. Bake 30 -35 minutes or until toothpick inserted into center comes out clean. Cool on grid 10 minutes. Gently run a thin spatula around edge of cake. Turn out onto cooling grids. Cool completely before icing.