1 3/4 c. sugar
2/3 c. butter, softened
2 eggs
1 1/2 tsp. vanilla
2 3/4 c. all-purpose flour or 3 c. cake flour
2 1/2 tsp. baking powder
1 tsp. salt
1 1/4 c. milk

Heat oven to 350 degrees. Grease and flour oblong pan, 13x9x2 inches, or two 9-inch, or three 8-inch round layer pans. Mix sugar, butter, eggs and vanilla until fluffy. Beat on high speed, scraping bowl occasionally, 5 minutes.

Beat in flour, baking powder and salt alternately with milk on low speed. Pour into pan(s). Bake until wooden pick inserted in center comes out clean (oblong, 45-50 minutes; layers, 30-35 minutes). Cool; frost.