Preheat the oven to 350°F (175°C) and grease two 9-inch round cake pans.
In a bowl, mix flour, baking powder, and salt.
In another bowl, cream the butter and brown sugar until light and fluffy.
Add eggs one at a time, beating well after each addition.
Gradually add the dry ingredients to the wet mixture, alternating with milk.
Stir in vanilla extract.
Pour batter evenly into prepared pans.
Bake for 25-30 minutes or until a toothpick comes out clean.
Let the cakes cool before frosting with butterscotch icing.
Serve and enjoy!