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

In a medium bowl, whisk together 2 cups of all-purpose flour, 2 teaspoons of baking powder, and a pinch of salt.

In a large mixing bowl, cream together ¾ cup of unsalted butter and 1 ½ cups of granulated sugar using an electric mixer.

Beat in 3 large eggs one at a time, then add 1 teaspoon of vanilla extract.

Gradually add the dry ingredient mixture to the wet ingredients, alternately adding 1 cup of milk.

Divide the batter evenly between the prepared pans and bake for 25-30 minutes.

Remove the cakes and cool in pans for 10 minutes, then transfer to wire racks.

In a medium saucepan, combine 1 cup of brown sugar, ½ cup of unsalted butter, and ½ cup of heavy cream.

Once cakes and caramel have cooled, assemble by layering the cake and drizzling caramel sauce.

Slice and serve at room temperature, garnished with sea salt or toasted nuts if desired.