01 - Preheat oven to 350 degrees Fahrenheit. 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 fine sea salt.
03 - In a large bowl, cream the softened unsalted butter and granulated sugar using a mixer until the mixture is light and fluffy, approximately 3 minutes.
04 - Add the large eggs one at a time, ensuring each is fully incorporated before adding the next. Mix in the pure vanilla extract.
05 - Gradually add the flour mixture to the wet ingredients in three additions, alternating with the whole milk. Begin and end with the flour mixture. Mix until just combined to avoid overdeveloping the gluten.
06 - Divide the batter evenly among the prepared cake pans and smooth the tops with an offset spatula.
07 - Bake for 25 to 30 minutes, or until a wooden skewer or toothpick inserted into the center of the cakes comes out clean.
08 - Allow the cakes to cool in the pans for 10 minutes before inverting them onto wire racks to cool completely.
09 - In a clean bowl, beat the softened unsalted butter until creamy. Gradually add the sifted powdered sugar, whole milk, pure vanilla extract, and fine sea salt, continuing to beat until the frosting is light and fluffy.
10 - Level the cooled cake layers with a cake leveler or serrated knife if necessary. Place one cake layer onto a serving plate, spread a portion of the buttercream evenly over the top, and repeat with the remaining layers.
11 - Apply the remaining buttercream to the top and sides of the assembled cake, smoothing it with an offset spatula to achieve a refined finish.
12 - Adorn the cake with edible pearls and, if desired, fresh edible flowers. Chill the cake for at least 20 minutes before slicing to ensure clean, neat cuts.