1. In a bowl, whisk together flour, baking powder an salt. In a small bowl, stir together water and vanilla. Set both aside.

2. In a mixer bowl fitted with paddle attachment, ceam butter and sugar until light and fluffy, for 2 minutes. Add eggs, on at a time, beating well between each addition. Using a wooden spoon, stir in flour mixture alternating with water mixture, making three additions of flour and two of water, just until blended.

3. Divide batter equally between prepared pans. Bake in preheated oven until light brown and a toothpick inserted into center comes out clean, 28 to 36 minutes. Let cool in pans on a wire rack for 10 minutes before transferring to rack to cool completely.

4. For best results for decorating, wrap cakes inelastic wrap and freeze for 1 to 2 days. Decorate with any of the icings (see Notes) or one of your favorites.