1. In a saucepan, heat milk and butter until butter melts and milk boils.
2. Remove from heat and cool.
3. Add vanilla and stir.
4. In a bowl, sift flour, baking powder and salt together.
5. In a large bowl, beat the eggs until they have a lemony color. Slowly add sugar and beat until thick and creamy.
6. Add dry ingredients to egg mixture slowly and beat on low speed. Add milk mixture and beat on medium speed for 2 minutes.
7. Pour into greased and floured pans.
8. Bake at 350 degrees for 35 minutes for a cake pan.
