Preheat the oven to 350 F (175 C). Butter the bottoms and sides of two 8-inch pans, then line the bottoms with round parchment disks.

In a large bowl, whisk together the flour, baking powder, and salt until uniformly blended.

In a stand mixer, beat the softened butter and granulated sugar on medium speed for 3 to 4 minutes until pale and fluffy.

Reduce mixer speed and beat in the eggs, one at a time, allowing each to incorporate fully before adding the next.

Add the vanilla extract with the final egg.

With the mixer on low, add the flour mixture in three parts, alternating with the warmed milk in two parts, beginning and ending with flour. Mix only until combined.

Gently fold the lemon zest and lemon juice into the batter with a spatula.

Pour batter evenly into the prepared pans. Tap the pans lightly on the counter to release air pockets.

Bake for 22 to 28 minutes, rotating the pans halfway through.

Let the cakes cool in the pans on a wire rack for 10 minutes, then run a thin knife around the edges and invert them onto the rack.

Beat the softened cream cheese and butter together on medium speed until smooth, about 2 to 3 minutes.

Add the sifted confectioners sugar gradually and beat until creamy.

Add vanilla, lemon juice, and a pinch of salt.

If needed, level the cakes using a serrated knife. Place one layer on a serving plate or cake board, spread about one-third of the frosting in an even layer.

Repeat with the next layer, then apply a crumb coat and chill for 15 minutes.

Apply the remaining frosting in a thicker layer and decorate with optional toppings.

For best flavor, chill the cake for at least 30 minutes before slicing.