Preheat your oven to 350°F (175°C) and prepare your cake pans by greasing and flouring two 9-inch round pans.

In a medium-sized bowl, whisk together the all-purpose flour, baking powder, and salt until well combined.

In a large mixing bowl, cream together the softened butter and granulated sugar using an electric mixer on medium speed until light and fluffy.

Add the eggs one at a time to the butter mixture, beating well after each addition.

Stir in the vanilla extract until fully mixed in.

Gradually add the dry ingredients to the butter mixture, alternating with milk, until just combined.

Divide the batter evenly between your prepared cake pans and smooth out the tops using a spatula.

Place both pans in your preheated oven and bake for about 25 to 30 minutes or until a toothpick inserted into the center comes out clean.

Once baked, allow your cakes to cool in their pans for about 10 minutes before carefully turning them out onto a wire rack to cool completely.

Prepare the caramel sauce by combining brown sugar, butter, and heavy cream in a medium saucepan over medium heat. Stir continuously until melted and smooth.

Bring your mixture to simmering point; then reduce heat to low and cook while stirring occasionally for about 3 to 5 minutes until slightly thickened.

Remove from heat and mix in vanilla extract before letting it cool slightly.

Once cooled completely, place one layer on serving plate and generously spread caramel sauce over top before placing second layer atop it.

Drizzle additional caramel sauce generously over the top of your assembled cake as well as around its edges.

Allow everything to set for just a few moments before slicing into this masterpiece!