Preheat oven to 350�F. Grease and flour oblong pan, 13x9x2 inches, or two 9-inch or three 8-inch round layer pans.
Mix sugar, butter, eggs and vanilla until fluffy. Beat on high speed, scraping bowl occasionally, 5 minutes. Beat in flour, baking powder and salt alternately with milk on low speed. Pour into pan (s).
Bake until wooden pick inserted in center comes out clean, oblong 45-50 minutes, layers 30-35 minutes; cool.
Frost, if desired.
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