Preheat oven to 350°F (175°C). Grease two 9-inch round cake pans, line bottoms with parchment paper circles, and dust sides with flour.
In a medium bowl, whisk together flour, baking powder, and salt. In a large mixing bowl, cream butter and sugar until light and fluffy, about 3-5 minutes.
3 cups all-purpose flour, 1 tablespoon baking powder, 1/2 teaspoon salt, 1 cup unsalted butter softened, 2 cups granulated sugar
Add eggs one at a time, beating well after each addition. Mix in vanilla extract. Gradually add dry ingredients to butter mixture, alternating with buttermilk, beginning and ending with dry ingredients.
4 large eggs room temperature, 2 teaspoons vanilla extract, 1 cup buttermilk room temperature
Once batter is smooth, add blue gel food coloring gradually until desired shade is reached (slightly darker than target color). Divide batter evenly between prepared pans and smooth tops.
Blue gel food coloring to desired shade
Bake for 25-30 minutes or until a toothpick inserted into center comes out clean. Cool in pans for 10 minutes, then invert onto wire racks to cool completely (1-2 hours).
For frosting, beat softened butter until creamy. Gradually add sifted powdered sugar, then mix in vanilla extract and salt. Add heavy cream 1 tablespoon at a time until desired consistency is reached.
1 1/2 cups unsalted butter softened, 6 cups powdered sugar sifted, 2 teaspoons vanilla extract, 1/4 teaspoon salt, 3-4 tablespoons heavy cream
Add blue gel food coloring to frosting gradually until desired shade is achieved. Mix thoroughly for 3-4 minutes until light and fluffy.
Blue gel food coloring to desired shade
Place one cake layer on serving plate. Spread about 1 cup of blue buttercream evenly over the top. Place second layer on top, flat side up.
1/4 cup edible pearls or sugar decorations
Apply a thin crumb coat of frosting over entire cake. Chill for 15-30 minutes, then apply final layer of buttercream, smoothing sides and top with offset spatula and bench scraper.
Decorate as desired with sprinkles, piped designs, or optional white chocolate ganache drip. Store at room temperature under cake dome for up to 2 days or refrigerate for 3-5 days.
1/4 cup white or silver sprinkles, 1/2 cup white chocolate chips for ganache drip, 1/4 cup heavy cream for ganache