Preheat your oven to 350°F (175°C) and grease and flour two 8-inch round cake pans.

In a medium bowl, sift together the flour, baking powder, and salt. Set aside.

In a large mixing bowl, beat the softened butter and sugar together until light and fluffy.

Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract.

Alternate adding the dry ingredients and milk to the butter mixture, beginning and ending with the dry ingredients. Mix until just combined.

Divide the batter evenly between the prepared pans and smooth the tops with a spatula.

Bake for 30-35 minutes, or until a toothpick inserted into the center comes out clean. Allow the cakes to cool completely in the pans before removing.

Prepare the buttercream icing by beating the softened butter in a bowl until creamy. Gradually add the powdered sugar, heavy cream, and vanilla extract, beating until smooth and fluffy.

Divide the icing into bowls to create different colors using food coloring for the polka dots. Leave some icing white for the base layer.

Place one cake layer on a serving plate and spread a layer of white icing on top. Add the second cake layer and coat the entire cake with white icing.

Using a piping bag or small round tip, pipe polka dots in various colors onto the iced cake. Decorate with nonpareils or edible pearl sprinkles if desired.

Top the cake with halved fresh strawberries for garnish, arranging them artfully around the edges or center.

Chill the cake for 15-20 minutes to set the icing before serving.