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1. Grease and lightly flour two 8x1-1/2-inch or 9x1-1/2-inch round baking pans or grease one 13x9x2-inch baking pan; set pan(s) aside. Combine flour, baking powder, and salt; set aside.
2. In a large mixing bowl beat butter or margarine with an electric mixer on medium to high speed for 30 seconds. Add sugar and vanilla; beat until well combined. Add eggs, one at a time, beating 1 minute after each. Add dry mixture and milk alternately to beaten mixture, beating on low speed after each addition just till combined. Pour batter into the prepared pan(s).
3. Bake in a 375 degree F oven for 30 to 35 minutes or until a wooden toothpick comes out clean. Cool layer cakes in pans on wire racks for 10 minutes. Remove layer cakes from pans. Cool thoroughly on racks. Or, place 13x9-inch cake in pan on a wire rack; cool thoroughly. Frost with desired frosting. Makes 12 servings.