Warm the milk gently until steaming (do not boil).

Remove from heat and add the Earl Grey tea bags. Cover and steep for 15 minutes.

Remove tea bags, gently squeezing out excess milk, and let cool completely.

Preheat oven to 350°F (175°C). Grease and line two 8-inch round cake pans.

In a medium bowl, whisk together flour, baking powder, baking soda, and salt.

In a large bowl, cream butter and sugar until pale and fluffy. Beat in eggs one at a time, then add vanilla.

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

Divide batter evenly between prepared pans and smooth tops.

Bake 30–35 minutes, or until a toothpick inserted in the center comes out clean.

Cool cakes in pans for 10 minutes, then transfer to a wire rack to cool completely.

Beat butter until creamy. Gradually add powdered sugar.

Add vanilla and 2–3 tablespoons of milk or cream, adjusting for desired spreadable consistency.

Beat until smooth and fluffy.

Level the cooled cake layers if needed.

Place the first layer on a cake board or plate and spread a layer of frosting on top.

Place the second cake layer on top and cover the top and sides with frosting.

Optional: Chill for 15–30 minutes, then smooth frosting edges with a spatula for a clean finish.