For the Cake:

1. Prep your pans and oven: Preheat your oven to 350°F (175°C). Grease three 9-inch round cake pans with butter or non-stick spray, line the bottoms with parchment paper circles, and grease the parchment. Lightly dust with flour and tap out the excess. This ensures perfect cake release.
2. Mix the dry ingredients: In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside. This distributes the leavening agents evenly throughout the flour.
3. Cream butter and sugar: In a large bowl using a stand mixer or hand mixer, beat the softened butter on medium speed for about 2 minutes until creamy and smooth. Gradually add the sugar and beat on medium-high speed for 4-5 minutes until the mixture is light, fluffy, and pale in color. This incorporates air and creates a tender cake.
4. Add eggs and vanilla: Beat in the eggs one at a time, mixing well after each addition and scraping down the sides of the bowl as needed. The mixture might look slightly curdled—that’s okay. Mix in the vanilla extract.
5. Alternate wet and dry ingredients: With the mixer on low speed, add the flour mixture in three additions, alternating with the milk in two additions. Begin and end with the flour mixture. Mix each addition just until combined—overmixing creates a tough, dense cake. The batter should be smooth and thick but pourable.
6. Divide and bake: Divide the batter evenly among the three prepared pans (about 2⅓ cups batter per pan for even layers). Smooth the tops with a spatula. Bake for 28-35 minutes, or until a toothpick inserted in the center comes out clean or with just a few moist crumbs. The cakes should spring back when lightly pressed.
7. Cool completely: Let the cakes cool in the pans on wire racks for 15 minutes. Run a knife around the edges, then invert onto the racks to cool completely before frosting. This is crucial—warm cake will melt the frosting.

For the Caramel Frosting:

8. Caramelize the sugar: In a medium heavy-bottomed saucepan, pour the granulated sugar in an even layer. Heat over medium heat without stirring. As the edges begin to melt and turn amber, gently swirl the pan to distribute the heat. Continue cooking until all the sugar has melted and turned a deep amber color (about 350°F if using a candy thermometer). This takes about 8-12 minutes. Watch carefully—caramel can go from perfect to burnt in seconds.
9. Add cream carefully: Remove from heat and immediately but slowly pour in the room-temperature heavy cream. The mixture will bubble violently and steam—this is normal. Stir with a wooden spoon until the cream is completely incorporated and the mixture is smooth.
10. Add butter and flavorings: Add the butter pieces, vanilla, and salt. Stir until the butter is completely melted and the mixture is silky smooth.
11. Thicken the frosting: Let the caramel cool for about 10 minutes, stirring occasionally. Transfer to a mixing bowl and gradually beat in the powdered sugar, one cup at a time, until the frosting reaches a thick, spreadable consistency. You want it thick enough to hold its shape but smooth enough to spread easily. If it’s too thin, add more powdered sugar. If too thick, add a teaspoon of cream at a time.
12. Let it set: Allow the frosting to cool and thicken for about 15-20 minutes before frosting the cake. It should be spreadable but not runny.

Assembly:

13. Level the cakes: If your cake layers domed during baking, use a serrated knife to carefully level the tops so they stack evenly.
14. Frost the layers: Place the first cake layer on your serving plate or cake stand. Spread about ⅔ cup of frosting on top, spreading it to the edges. Place the second layer on top and repeat. Add the final layer and use the remaining frosting to cover the top and sides of the cake. An offset spatula makes this much easier—spread in smooth, even strokes.
15. Finishing touches: For a rustic look, leave the frosting slightly textured. For a smoother finish, dip your offset spatula in hot water, dry it, and smooth the frosting in long strokes.
16. Set and serve: Let the cake sit at room temperature for at least 30 minutes before slicing to allow the frosting to set slightly. Use a sharp knife dipped in hot water (and wiped clean between slices) for clean, beautiful slices.