1. Prepare the Cake Batter: Preheat oven to 350°F (175°C). Grease and line a heart-shaped cake pan (or use a round and square pan method).
2. In a bowl, whisk together flour, baking powder, and salt. Set aside.
3. In a large mixing bowl, cream butter and sugar until light and fluffy. Add eggs one at a time, then mix in vanilla extract.
4. Alternately add the dry ingredients and milk, mixing until just combined.
5. Pour batter into the prepared cake pan and bake for 30-35 minutes or until a toothpick inserted in the center comes out clean.
6. Let the cake cool completely before decorating.

For the Buttercream & Decoration:

1. Beat butter until creamy. Gradually add powdered sugar, followed by heavy cream and vanilla. Mix until smooth.
2. Divide frosting into bowls and tint with pastel gel food colors.
3. Apply a crumb coat and refrigerate for 15 minutes.
4. Using a piping bag with decorative tips, pipe intricate ruffles, pearls, and rosettes onto the cake.
5. Add final touches like edible pearls, fondant bows, or fresh flowers.