Preheat the oven to 350°F (175°C). Grease and flour your cake pans, ensuring they’re ready for the batter.
Mix the dry ingredients: In a medium bowl, combine flour, baking powder, and a pinch of salt. Set aside.
Cream the butter and sugar: In a large bowl, use an electric mixer to cream the butter and sugar together until light and fluffy. This is crucial for a light, tender cake texture.
Add eggs and flavorings: One at a time, add eggs to the butter-sugar mixture, followed by your choice of flavoring, like vanilla extract or almond extract.
Alternate adding dry ingredients and wet ingredients: Gradually add the flour mixture, followed by milk, until everything is combined. Be careful not to overmix.
Bake: Pour the batter evenly into the prepared cake pans and bake for 20-25 minutes, or until a toothpick inserted into the center comes out clean. Allow the cakes to cool completely on wire racks before frosting.