Preheat the oven to 350°F (175°C) and prepare the baking pans.

In a mixing bowl, combine the all-purpose flour, baking powder, and salt.

In another bowl, cream together the softened butter and granulated sugar until fluffy.

Add the eggs one at a time, mixing well after each addition.

Stir in the vanilla extract and milk until fully incorporated.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Pour the batter into the prepared baking pans and bake for 30 minutes or until a toothpick comes out clean.

For the frosting, beat together the softened unsalted butter and powdered sugar until creamy.

Add the heavy cream, vanilla extract, and blue food coloring, mixing until the desired color and consistency is achieved.

Frost the cooled cake and decorate with edible glitter or sprinkles if desired.