Preheat oven to 350°F (175°C). Grease and flour three 8-inch cake pans.
In a large bowl, cream together 1 cup butter and granulated sugar until light and fluffy. Beat in eggs, one at a time, then stir in 2 teaspoons vanilla.
Combine flour, baking powder, and salt; gradually add to the creamed mixture alternately with milk, beginning and ending with flour mixture.
Divide batter evenly among prepared pans. Bake for 25-30 minutes, or until a toothpick inserted into the center comes out clean. Cool for 10 minutes; remove from pans to wire racks to cool completely.
For the pecan pie filling, combine brown sugar, corn syrup, heavy cream, and 1/4 cup butter in a saucepan over medium heat. Bring to a boil, stirring constantly; simmer until thickened, about 1 minute. Remove from heat; stir in pecans and 1 teaspoon vanilla. Cool to room temperature.
For the frosting, beat 1 cup butter until creamy. Gradually add powdered sugar, 1 teaspoon vanilla, and heavy cream; beat until smooth.
To assemble, place one cake layer on a serving plate; spread with half of the pecan pie filling. Top with the second cake layer and remaining pecan filling. Add the third cake layer and cover the entire cake with frosting.
Chill before serving to set the layers. Serve slices with additional whipped cream if desired.
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