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Preheat oven to 375 degrees. Grease and dust with flour two round 9 inch cake pans; set aside. Into a medium bowl, sift flour, baking powder and salt; sift together two more times. In a large bowl, cream butter until smooth. Then add vanilla and sugar gradually, creaming until light. To the butter sugar mixture, alternately add flour mixture and milk; beat well after each addition. In a medium bowl, beat egg whites into soft peaks. Then gently, so as not to lose volume, fold them into mixture. Turn into prepared pans. Bake until light golden brown, firm to the touch, and a bit springy about 25 to 30 minutes. Remove from oven, let set about 10 minutes, then turn out to cool on wire racks. When cool, frost with fluffy white frosting.
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Fluffy White Frosting- In a medium bowl, cream 2 Tablespoons butter or margarine, softened at room temperature; add 2 cups powdered sugar gradually, blending after each addition. Then, add 1/2 cup powdered sugar alternately with 1 Tablespoon milk, then with 1 Tablespoon heavy cream until frosting has a light spreadable consistency. For a fluffy texture, beat well after each addition. Blend in 3/4 teaspoon lemon extract, and 1/8 teaspoon salt.
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