Preheat the oven to 350°F. Line bottoms of two round baking pans with parchment paper and grease with butter.

In a small saucepan, bring sugar and water to a simmer for one to two minutes until the sugar is dissolved. Remove from the heat and add tea bags. Steep for 10 minutes then discard the tea bags. Set aside to cool.

In another small saucepan, bring milk to a low simmer, add tea bags and steep for 10 minutes. Discard the tea bags and set the tea-steeped milk aside to cool. Remove loose tea leaves from one of the tea bags and finely mince. Editor’s Tip: Bear in mind that Earl Grey doesn’t give as rich and dark a color as most teas, so don’t panic if your milk still looks milky as the minutes tick away.

In a large bowl, cream butter and sugar for five to seven minutes until light and fluffy. Add eggs, one at a time, beating well after each addition. Beat in the vanilla extract. In another bowl, mix the all-purpose flour, baking powder, reserved minced tea leaves and salt. Add to the creamed mixture, thinning the mixture as you go with the tea-steeped milk and beating well. Pour the cake mix evenly into the two prepared pans.

Bake for 25 to 30 minutes, then remove from the oven and cool in pans 10 minutes before removing the layers to wire racks. Remove the parchment and cool completely.

In a small bowl, beat softened butter and vanilla extract until blended. Gradually beat in confectioners' sugar until smooth.

Brush each layer with Earl Grey syrup and coat the top of the middle layer with frosting. Stack layers on top of each other then spread the top and sides with remaining frosting. Slice and serve.