Preheat your oven to 350°F (175°C). In a large mixing bowl, whisk together the all-purpose flour, cocoa powder, baking powder, baking soda, and salt until well combined.

In a separate bowl, cream the unsalted butter and granulated sugar until light and fluffy. Add the eggs and vanilla extract, mixing until smooth. Gradually incorporate the dry ingredients into the wet mixture until just combined.

Slowly pour in the heavy cream to the batter and mix gently until smooth. Scrape down the sides of the bowl, ensuring even mixing.

Pour the batter into prepared cake pans, greased and floured to prevent sticking.

Bake for 30-35 minutes, until a toothpick inserted comes out clean. Allow to cool in the pans for 10 minutes before transferring to wire racks.

Combine cream cheese and powdered sugar in a bowl and mix until smooth. Add vanilla extract and beat until fluffy. Sift in cocoa powder for a chocolate version if desired.

Once the cakes are cool, place one layer on a serving plate, spread frosting on top, and add the second layer. Frost the top and sides of the cake.

Chill in the refrigerator for at least 30 minutes before slicing to set the frosting.