01 - Preheat the oven to 350°F (175°C). Grease and line three 8-inch round cake pans with parchment paper.
02 - In a medium bowl, whisk together all-purpose flour, baking powder, and salt until thoroughly blended.
03 - In a large mixing bowl, beat unsalted butter and granulated sugar with an electric mixer on medium speed until light and fluffy, about 3–4 minutes.
04 - Add eggs one at a time to the butter mixture, beating well after each addition. Stir in pure vanilla extract.
05 - Add the dry ingredients in three additions, alternating with whole milk, beginning and ending with the flour mixture. Mix gently after each addition, stopping when just combined.
06 - Divide the batter evenly among the prepared pans, smoothing the tops with an offset spatula.
07 - Place pans in the center of the oven and bake for 30–35 minutes, or until a toothpick inserted in the center comes out clean.
08 - Let cakes cool in their pans for 10 minutes, then invert onto wire racks to cool completely.
09 - In a separate bowl, beat butter on medium-high speed until pale and creamy. Gradually add powdered sugar on low speed, followed by whole milk, pure vanilla extract, and a pinch of salt. Mix well until fluffy and smooth, about 3–5 minutes.
10 - Level cooled cake layers if needed. Place one layer on a serving plate and spread with buttercream. Repeat with remaining layers. Cover the entire cake with a thin crumb coat, refrigerate for 20 minutes, then apply a final smooth layer of buttercream.
11 - Adorn the top and sides of the cake with edible pearls. If desired, embellish further with gold leaf for an ornate Rococo finish.