Begin by gently warming 1 cup of whole milk in a small saucepan over medium heat until it's steaming but not boiling. Add 2 tablespoons of Earl Grey tea leaves to the warm milk, allowing the mixture to steep for about 10 minutes. Once steeped, strain the tea leaves from the milk and let it cool to room temperature.

In a large mixing bowl, beat together ½ cup of softened unsalted butter and 1 cup of granulated sugar with an electric mixer on medium speed until the mixture is light and fluffy, about 3 to 4 minutes.

Add one egg at a time to the creamed butter and sugar mixture, mixing well after each addition. Pour in the cooled tea-infused milk along with 1 teaspoon of vanilla extract, mixing until fully combined.

In a separate bowl, whisk together 2 cups of all-purpose flour, 2 teaspoons of baking powder, and ½ teaspoon of salt until evenly combined.

Gradually add the dry ingredient mixture to the wet batter, folding gently with a spatula until just combined.

Preheat your oven to 350°F (175°C). Grease two 8-inch round cake pans and divide the batter evenly between the pans. Bake for 25-30 minutes, or until a toothpick inserted comes out clean.

Combine 2 cups of powdered sugar, ½ cup of heavy cream, and the zest of one lemon in a mixing bowl. Beat on medium speed until the frosting is smooth and fluffy, about 3 to 4 minutes.

Once the cake layers have cooled, place one layer on a serving plate, spread a portion of the lemon zest frosting over the top, add the second layer, and frost the top and sides evenly.