Prepare the Cake:

Preheat the oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.

In a large bowl, cream together the butter and sugar until light and fluffy.

Add the eggs one by one, beating well after each addition. Stir in the vanilla extract.

Sift together the flour, baking powder, and salt. Gradually add the flour mixture to the creamed mixture alternately with the milk, beginning and ending with the flour mixture.

Divide the batter evenly between the prepared pans. Smooth the tops with a spatula.

Bake for 25-30 minutes or until a toothpick inserted into the center comes out clean.

Allow the cakes to cool in the pans for 10 minutes before transferring them to a wire rack to cool completely.

Prepare the Caramel Frosting:

In a medium-sized saucepan, combine the brown sugar, butter, and cream over medium heat.

Stir constantly until the mixture comes to a boil. Reduce the heat and let it simmer for about 5 minutes until thickened.

Remove from heat and stir in the vanilla extract and salt. Allow the frosting to cool until it thickens to a spreading consistency.

Assemble the Cake:

Place one cake layer on a serving plate. Spread a generous amount of caramel frosting on top.

Place the second cake layer on top of the frosting. Cover the top and sides of the cake with the remaining caramel frosting.

Optionally, use a piping bag to create decorative swirls on top with the frosting.