Prepare two 8-inch round cake pans by cutting out a round piece of parchment paper and adding it to the bottom of each cake tin. Grease the insides of the tins, as well.
Whisk the flour, salt, and baking powder together in a large mixing bowl and set aside.
In a saucepan or heat-safe bowl, pour boiling water over 4 tablespoons of Earl Grey tea leaves and set a timer for five minutes. After steeping, add heavy cream and stir, letting the mixture sit for another five minutes.
In a separate mixing bowl, whisk the sugar, oil, eggs, and vanilla, then pour the steeped tea through a strainer into the bowl and stir again.
Add the wet ingredients to the dry ingredients and stir thoroughly until the batter is smooth and not lumpy.
Pour half of the cake batter into each prepared cake pan and bake for 40 minutes. A cake tester or toothpick should come out clean.
Remove the cakes from the oven and allow them to cool completely. For best results, wrap them in plastic wrap and refrigerate until ready to assemble and frost.
To make the syrup, add the sugar, water, and Earl Grey tea leaves to a saucepan and simmer until all the sugar is dissolved. Remove from the heat and allow the mixture to steep for 10 minutes, then strain into a bowl or jar and set aside.
For the frosting, add room-temperature cream cheese and butter to the bowl of a stand mixer and whip for several minutes until creamy. On low speed, add icing sugar, one tablespoon of your homemade Earl Grey syrup, and vanilla. After the powdered sugar is combined, increase to medium-high speed, whipping until light and fluffy.
Working with a fully-cooled cake (chilled works even better), trim the tops of the cakes with a serrated knife so that they are flat. Using a pastry brush, brush the top of the first cake layer with Earl Grey syrup (about 1-2 tbsp). Add a dollop of icing and spread it out evenly, then top with the second cake layer. Brush this layer with Earl Grey syrup as well. Using the rest of the icing, frost the top and the sides of the cake and serve.
Notes
For the flour, I recommend using the spoon and level method so that the cake doesn’t end up dry. Lightly measure the flour into your measuring cup, then level off the cup with a straight edge, keeping the flour from becoming packed down.
Choose a neutral oil, such as avocado, refined coconut, or melted butter, to avoid overpowering the flavor of the tea.
Unsalted butter in the frosting is important. It will be too salty with salted butter.
Cakes should be completely cooled before frosting.