Prep. Preheat the oven to 325°F. Line bottom of 2 9-inch cake pans with parchment paper and spray only the parchment with nonstick cooking spray. Do not spray the sides of the pans.
Cream. In a large bowl, cream together 1 cup butter and 2 cups sugar with an electric mixer on medium speed until pale and fluffy (about 3-5 minutes). Mix in 2 large egg yolks and 1 Tablespoon vanilla until combined.
Dry ingredients. In a medium bowl, whisk together 2 cups cake flour, 2 1/2 teaspoons baking powder, 1/4 teaspoon baking soda, and 1 teaspoon salt.
Combine. Gradually mix in 1/3 flour mixture into the butter mixture, alternating with 1 cup buttermilk until well combined. Scrape the sides of the bowl between additions.
Whip egg whites. In the bowl of a stand mixer fitted with a whisk attachment, whip 2 large egg whites and 1/8 teaspoon cream of tartar on medium speed until can hold a stiff peak.
Fold in egg whites. Gently fold the egg whites into the batter until just incorporated. Pour batter into pans.
Bake. Bake 32 to 35 minutes, or until golden brown around the edges and a toothpick inserted into the center comes out clean. Remove from the oven and let cool 5 minutes in the pans before transferring the cakes to a rack to cool completely.
Chocolate Frosting
Combine frosting ingredients. In a large bowl, stir together 1 cup cocoa powder, 1 cup powdered sugar, and 1/8 teaspoon salt. Mix in 1/4 cup hot water and 2 teaspoon vanilla on medium speed, scraping the bowl if necessary.
Add butter. Beat in 1 cup softened butter and remaining 2 cups powdered sugar on medium-high speed 1 to 2 minutes, or until pale and fluffy. If frosting is too stiff, beat in 1 teaspoon water until it's spreadable.
Assemble the Cake
Assemble cake layers. Place 1 cake layer on a serving plate. Spread about 1 cup frosting, enough to make a 1/4- to 1/2-inch thick layer. Place the second cake bottom-side up over the frosted layer. Chill 30 minutes.
Spread frosting. Using an offset spatula or rubber spatula, spread enough frosting to create a crumb coat around the entire cake. Chill 30 minutes.
Decorate and serve. Decorate the cake with the remaining frosting any way you like.
Notes
Vanilla: Use a really good vanilla extract or vanilla bean paste, since this cake relies heavily on its flavor. Variations: This batter is enough to make:
1 9x13-inch baking dish (bake 45 to 50 minutes)
24 cupcakes (bake 30 to 35 minutes)
3 8-inch round cake pans (25 to 30 minutes)
Frosting: Freezing cake layers makes it easy to frost without losing a lot of the crumb, but isn't necessary if time doesn't allow. I also love Classic buttercream frosting.Cocoa powder: For a more bittersweet chocolate flavor, use Dutch-process cocoa if you like.Pan: For lighter edge use an aluminum or glass pan.