In a bowl, mix together the flour, baking powder, and salt. Set this dry mixture aside for later. In a separate large bowl, beat the sugar and vegetable oil until the mixture becomes smooth and slightly thick in texture.

Add the eggs one at a time, mixing well after each addition. Then stir in the vanilla extract.

Now combine the dry mixture and milk in stages, adding them little by little to the wet mixture. Stir gently until the batter is smooth and even. Be careful not to overmix.

Pour the batter evenly into the prepared pans. Bake for 30–35 minutes, or until a toothpick inserted in the center comes out clean. Once baked, let the cakes cool completely.

To make the icing, beat the butter and cream cheese together until soft and creamy. Add lemon juice, lemon zest, vanilla, salt, and powdered sugar. Mix until the frosting is light and fluffy.

Place one cake layer on a plate, spread icing on top, then add the second layer. Cover the top (and sides if you like) with the remaining icing. Chill briefly before slicing for neat pieces.