Preheat Oven: Set your oven to 350°F (175°C). Grease and lightly flour the two 9-inch round cake pans.

Dry Ingredients: In a medium-sized mixing bowl, whisk together flour, baking powder, and salt. Set aside.

Cream Butter and Sugar: In a large mixing bowl, using an electric mixer, cream the softened butter and sugar until the mixture is light and fluffy.

Add Eggs and Vanilla: Beat in the eggs one at a time, mixing well after each. Stir in the vanilla extract.

Alternate Dry Ingredients and Milk: Gradually add the dry ingredient mixture into the butter mixture in thirds, alternating with milk. Begin and end with the dry ingredients. Mix until just combined.

Divide and Color: Divide the batter into two separate bowls. Add a few drops of pink food coloring to one and blue to the other. Mix until you achieve the desired shade. For an extra punch of flavor, you can add a few drops of cotton candy flavoring to each bowl.

Pour and Bake: Pour the batter into the prepared cake pans. Smooth the tops with a spatula. Bake for 25-30 minutes or until a toothpick inserted into the center comes out clean.

Cool: Once baked, remove from the oven and let the cakes sit in the pans for about 10 minutes. Then, transfer them to a cooling rack to cool completely.

Frost: Once the cakes are completely cooled, place one cake on a plate or cake stand. Spread a layer of frosting on top. Place the second cake on top and press down gently. Frost the top and sides of the entire cake.

Garnish: If desired, garnish the top with tufts of cotton candy just before serving.