Creating the Christmas Tree Cake can be straightforward if you follow these simple steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans and one 8-inch round cake pan.
2. Mix Dry Ingredients: In a large bowl, sift together the flour, baking powder, and salt.
3. Cream Butter and Sugar: In another bowl, cream together the softened butter and granulated sugar until light and fluffy.
4. Add Eggs: Beat in the eggs one at a time, ensuring each is fully incorporated before adding the next.
5. Combine Wet Ingredients: Add the milk and vanilla extract to the butter mixture, mixing until combined.
6. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, stirring until smooth and no lumps remain.
7. Divide Batter: Pour the batter evenly into the prepared cake pans, filling each about halfway.
8. Bake: Place the pans in the preheated oven and bake for 25-30 minutes, or until a toothpick inserted in the center comes out clean.
9. Cool the Cakes: Once baked, remove the cakes from the oven and let them cool in their pans for about 10 minutes. Then, transfer to wire racks to cool completely.
10. Prepare Frosting: While the cakes cool, prepare your frosting. In a mixing bowl, beat together softened butter, powdered sugar, and a few tablespoons of milk until you achieve a smooth, spreadable consistency. Add green food coloring to achieve a festive tree color.
11. Assemble the Cake: Once the cakes are completely cool, level the tops if necessary. Place the larger round cake (9-inch) on a serving platter as the base.
12. Frost the Base Layer: Spread a layer of the green frosting on the top of the base cake.
13. Add Additional Layers: Place the second layer (9-inch) on top of the frosted base and repeat the frosting process. Finally, place the smaller (8-inch) round cake on top as the tree top.
14. Frost the Entire Cake: Frost the entire cake with a generous layer of green frosting, ensuring it looks like a Christmas tree.
15. Decorate: Add red and white sprinkles as ornaments and sprinkle some edible glitter for a festive sparkle.
16. Final Touch: Optionally, dust with powdered sugar for a snowy effect.

These steps will guide you in creating this incredible Christmas Tree Cake effortlessly.