Preheat oven: Set your oven to the temperature specified in your cake recipe.

Prepare pans: Grease and flour two identical round cake pans.

Mix dry ingredients: In a large bowl, whisk together flour, baking powder, and salt.

Combine wet ingredients: In a separate bowl, beat eggs and sugar until light and fluffy. Gradually whisk in extract, milk, and oil (or melted butter).

Create batter: Carefully combine the wet and dry mixtures until blended. Avoid overmixing.

Bake: Divide batter evenly between prepared pans. Bake according to recipe instructions. Allow the cakes to cool completely in the pans before removing them.

Level cakes: Trim tops of cakes to ensure even layers.

Cut heart shapes: Cut each cake in half from the center to the edge. Then, cut a curved line from the end of the straight cut to create a half-heart shape.

Assemble heart: Place one heart-shaped layer on a cake board or cardboard. Spread a layer of desired filling (jam, buttercream, etc.) if using. Top with the second heart-shaped layer.

Prepare frosting: Cream together the cream cheese and butter until smooth. Gradually incorporate the powdered sugar, beating until light and fluffy.

Crumb coat: Apply a thin layer of frosting to the entire cake to seal in crumbs. Refrigerate for about 30 minutes.

Frost cake: Apply a thicker layer of frosting to the entire cake, smoothing it out with an offset spatula.

Decorate: Get creative with your decorations! Pipe borders, add fresh flowers, sprinkle with edible glitter, or write messages on the cake.