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Gather all ingredients.
Preheat the oven to 350 degrees F (175 degrees C). Grease and flour a 9-inch square cake pan.
Beat sugar and butter together in a mixing bowl with an electric mixer until lighter in color and fluffy, 3 to 4 minutes.
Add eggs, one at a time, beating briefly after each addition, 30 seconds total.
Mix in vanilla, about 15 seconds.
Whisk flour, baking powder, and salt in a separate bowl.
With mixer on low speed, add flour mixture to butter mixture in 3 batches, alternating with milk, beginning and ending with flour.
Mix just until combined stopping to scrape down sides if needed, about 2 minutes.
Spread cake batter into the prepared pan.
Bake cake in the preheated oven until a toothpick inserted into the center comes out clean, about 30 minutes.
Remove cake from the oven and let cool in pan on a wire rack for 10 minutes.
Invert cake onto wire rack; remove pan and let cake cool completely before frosting.