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Preheat the oven at 180C/375F or 160C/320F (fan oven)
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Prepare the baking tins (2 X 8-Inch). Grease cake tin and line the bottom with a parchment paper.
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Using a hand mixer or stand mixer
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Start by creaming the sugar and butter together until light and fluffy. This should be about 3 to 5 minutes
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Then add the eggs one at a time along with the vanilla essence and mix until combined
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Add the flour and (baking powder if using).
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Using a wooden spoon or spatula, fold the flour into the mixture until well combined. Lastly, add the milk and mix till well incorporated into the batter.
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Divide the batter between the prepared tins and bake in the oven for between 25 to 30 minutes or until skewer/cake tester comes out clean.
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Remove cake from the oven and leave to cool (2 to 5 minutes), remove from the tin and place on a cooling rack