01 - Preheat oven to 350°F. Grease and line two 8-inch round cake pans with parchment paper.
02 - Whisk together flour, baking powder, and salt in a medium bowl.
03 - Beat eggs and sugar with an electric mixer on high speed until thick and pale, about 5 minutes.
04 - Add milk, melted butter, and vanilla extract to the egg mixture and mix until combined.
05 - Gently fold the dry mixture into the wet ingredients until just combined; avoid overmixing.
06 - Divide batter evenly between pans and bake 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 layer horizontally in half to create additional layers, if desired.
10 - Place one cake layer on serving platter, spread creamy filling evenly; repeat layering, finishing with filling on top.
11 - Decorate with fresh berries, chocolate shavings, or toasted nuts as preferred.
12 - Refrigerate for at least one hour prior to serving to enhance texture and flavor.