Preheat oven to 350°F. Prepare Mini Round Cake Pans with vegetable pan spray.

In small bowl, stir together flour, baking powder and salt.

In large bowl, beat butter and sugar with electric mixer until light and fluffy. Add eggs alternately with flour mixture, mixing well after each addition. Beat in water and vanilla until well blended. Divide batter evenly among pans, smoothing tops.

Bake 20-22 minutes or until toothpick inserted in center comes out clean. Cool cakes in pans on cooling grid 5 minutes. Remove from pans; cool completely on grid.

Decorate cakes as desired with buttercream icing.