01 - Preheat oven to 350°F. Grease and line three 8-inch round cake pans with parchment paper.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed.
03 - In a large bowl, beat the softened butter and granulated sugar using an electric mixer until light and fluffy, approximately 3 to 4 minutes.
04 - Add the eggs one at a time, mixing thoroughly after each addition. Stir in the vanilla extract until fully blended.
05 - Add the flour mixture in three additions, alternating with the whole milk, beginning and ending with the flour. Mix until just combined to avoid overworking the batter.
06 - Divide the batter evenly among the three prepared cake pans, smoothing the tops with an offset spatula.
07 - Bake for 25 to 30 minutes, or until a toothpick inserted into the center comes out clean. Let the cakes cool in their pans for 10 minutes, then turn out onto wire racks to cool completely.
08 - Beat the softened butter until creamy and smooth. Gradually add the sifted powdered sugar with the mixer on low speed. Pour in the heavy cream, vanilla extract, and a pinch of salt, then beat on high speed until light and fluffy, about 3 minutes.
09 - Level the cooled cake layers with a serrated knife if needed. Place the first layer on a cake stand and spread an even layer of buttercream over the top. Repeat with the remaining layers, stacking neatly.
10 - Apply a smooth, even coat of buttercream over the top and sides of the assembled cake using an offset spatula.
11 - Decorate with fondant graduation caps, diplomas, and edible gold pearls as desired. Personalize with the graduate's name or class year for a festive finishing touch.