Preheat oven to 350*F.

Prepare cake pans (line the bottom of the pans with parchment paper, butter and flour the sides of the pans)

In a medium bowl, add cake flour, baking powder, baking soda and salt. Stir together with whisk, and set aside.

In the bowl of an electric mixer, add eggs and beat 10-20 seconds. Add sugar and continue to beat on medium speed about 30 seconds. Add vanilla and oil, beat.

Reduce mixer speed to low and slowly add about half of the flour mixture. Add half of the milk, then the rest of the flour and the rest of the milk. Beat until just combined. Scrap down the side of the bowl.

The batter will be thin. Pour batter into prepared cake pans.

Bake cakes until cake is slightly domed, and a toothpick inserted in the center comes out with only moist crumbs, no wet batter. Depending on the size pans you use (6″, 8″ or 9″), the baking time will vary between 22-30 minutes.

Cool cakes about 10 minutes in pans, then remove from pans. Wrap warm cakes in plastic wrap, then aluminum foil and place in freezer about 20 minutes. This will help them cool fully, but stay nice and moist.

Frost as desired when fully cool.

In the bowl of an electric mixer, fitted with the whisk attachment, beat butter (on medium speed) until completely smooth (30 seconds to a minute).

Add salt (if needed).

One cup at time, add 2 cups of powdered sugar, beating after each addition.

Add vanilla, or other flavorings and beat to combine.

Add about 1 tablespoon of cream, and continue beating.

Add the remaining 2 cups powdered sugar, one at a time.

Add an additional 1-2 tablespoons cream until desired consistency is reached. If you want to pipe the frosting on cupcakes, the frosting should be nice and thick. Continue to beat another minute or so. The frosting should now be smooth and fluffy.