Preheat the oven to <temperature>150<unit>°C</unit></temperature>

Cut parchment paper discs to fit <quantity>3</quantity> round baking pans of <quantity>16<unit>cm</unit></quantity> each

Grease the pans with oil and place the paper discs on the bottom

Add <quantity>225<unit>ml</unit></quantity> of whole milk and <quantity>25<unit>ml</unit></quantity> of vinegar to a bowl and stir to combine

Add <quantity>245<unit>g</unit></quantity> of caster sugar and <quantity>115<unit>g</unit></quantity> of room temperature butter to a stand mixer bowl

Beat with the whisk attachment until fluffy and pale yellow

Add <quantity>2</quantity> eggs, one at a time, and whisk to incorporate. Turn off the mixer

Add <quantity>300<unit>g</unit></quantity> of all-purpose flour and <quantity>20<unit>g</unit></quantity> of cocoa powder

Add <quantity>4<unit>g</unit></quantity> of baking powder and <quantity>4<unit>g</unit></quantity> of baking soda

Add a pinch of salt and stir to combine all the ingredients

Add 2 tbsp of the milk and vinegar mixture and <quantity>½<unit>tsp</unit></quantity> of red food coloring

Whisk on medium speed until combined

Add the remaining milk and vinegar mixture and whisk to combine

Divide the batter equally into the pans

Place in the oven for 20m until completely baked. Poke the cake with a knife or a tester; if it comes out clean, the cake is ready. Let the cakes cool down

Add <quantity>340<unit>g</unit></quantity> of powdered sugar to a stand mixer bowl

Add <quantity>170<unit>g</unit></quantity> of room temperature butter

Mix using the whisk attachment to obtain a fluffly cream

Add <quantity>600<unit>g</unit></quantity> of cold cream cheese and whisk until combined. The cream cheese frosting is ready

Run a knife around the edges of the pans and unmold the cakes. Remove the parchment paper

Trim the tops of the cakes to level them

Transfer the Cream Cheese Frosting to a piping bag set with a large tip. Assemble the cake in layers, alternating with a generous portion of the frosting. Put the last layer with the top side facing down

Finish the cake with drops of the cream cheese frosting. The red velvet cake is ready

Impress your friends with your delicious and elegant creation!