01 - Preheat oven to 350°F (175°C). Grease and line two 8-inch round cake pans with parchment paper.
02 - Whisk together the flour, baking powder, and salt in a medium bowl.
03 - Using an electric mixer, beat eggs and granulated sugar on high speed for 5 minutes until pale and thickened.
04 - Add milk, melted butter, and vanilla extract to the egg mixture and blend until combined.
05 - Gently fold the dry ingredients into the wet mixture until just combined, taking care not to overmix.
06 - Divide batter evenly between prepared pans and bake for 25 to 30 minutes or until a toothpick inserted in the center comes out clean.
07 - Allow cakes to cool in pans for 10 minutes, then transfer to a wire rack to cool completely.
08 - Beat cream cheese and powdered sugar until smooth. Add vanilla extract, then gradually beat in cold heavy cream until stiff peaks form.
09 - Once cooled, slice each cake horizontally to create additional layers if desired.
10 - Place one layer on a serving platter and spread a generous amount of creamy filling. Repeat with remaining layers, finishing with a cream layer on top.
11 - Garnish with fresh berries, chocolate shavings, or toasted nuts according to preference.
12 - Refrigerate the assembled cake for at least 1 hour to set the filling and enhance texture.