Preheat the oven to 350°F (180°C) and grease two 9-inch round cake pans with butter or cooking spray. Cut two circles of parchment paper to fit the bottom of the pans and place them inside.

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

In a large mixing bowl, cream together the butter and sugar until light and fluffy, about 3-4 minutes.

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

Gradually add the dry ingredients to the mixing bowl, alternating with the milk, until everything is well combined.

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

Bake for 25-30 minutes or until a toothpick inserted in the center of the cakes comes out clean.

Allow the cakes to cool completely in the pans before removing them.

To make the filling, combine the sweetened condensed milk, heavy cream, and vanilla extract in a mixing bowl. Whip everything together until it becomes light and fluffy.

To make the frosting, combine the egg whites, sugar, and cream of tartar in a heatproof bowl. Place the bowl over a pot of simmering water, making sure the bottom of the bowl doesn't touch the water.

Using an electric mixer, beat the egg white mixture on high speed for 5-7 minutes or until stiff peaks form.

Remove the bowl from the heat and stir in the vanilla extract.

To assemble the cake, place one cake layer on a cake turntable or a plate. Spread the filling on top of the cake layer, leaving a small border around the edges.

Place the second cake layer on top of the filling, pressing down gently to make sure it's secure.

Frost the entire cake with the meringue frosting, using a spatula to smooth it out.

Decorate the cake with colorful sugar flowers or other decorations of your choice.