1. Preheat Oven:
Begin by preheating your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans or line them with parchment paper to ensure easy removal later.

2. Prepare Dry Ingredients:
In a medium bowl, whisk together the all-purpose flour, baking powder, and salt. This will ensure even distribution of the leavening agent.

3. Create the Cake Batter:
In a large mixing bowl, beat the softened butter and granulated sugar together until the mixture is light and fluffy, about 3-4 minutes. This is key for a tender cake!

4. Add Eggs and Flavor:
Incorporate the eggs, one at a time, beating well after each addition. Stir in the vanilla extract to infuse the cake with flavor.

5. Combine Ingredients:
Gradually mix the flour mixture into the butter mixture, alternating with the whole milk. Start and end with the flour. Mix just until everything is combined to prevent overmixing, which can make the cake tough.

6. Pour and Bake:
Divide the batter evenly between the prepared cake pans. Bake in the preheated oven for 25-30 minutes, or until a toothpick inserted in the center comes out clean.

7. Cool the Cakes:
Let the cakes cool in the pans for about 10 minutes before transferring them to a wire rack to cool completely. This helps maintain moisture.

8. Make the Velvety Caramel Frosting:
In a medium saucepan over medium heat, melt the unsalted butter. Stir in the light brown sugar and continue to cook while stirring for about 2 minutes. Gradually add the whole milk, bringing it to a boil. Remove from heat and let it cool down slightly before whisking in the sifted powdered sugar until the frosting is smooth and creamy. Add the vanilla extract for flavor.

9. Frosting the Cake:
Once the cake layers are completely cool, place one layer on a serving plate and generously spread a portion of the caramel frosting on top. Carefully place the second layer on top and frost the top and sides of the cake. Work quickly, as the frosting will set as it cools.

10. Serve and Enjoy:
Slice your beautifully frosted Caramel Cake and serve to friends and family. The indulgent caramel frosting beautifully complements the soft layers of cake.