Preheat the oven to 350 degrees. Spray a 9 inch cake pan with cooking spray and place a piece of parchment paper in the bottom.

In a medium bowl combine the flour, baking powder, and salt. Set aside.

In a large bowl cream the butter and sugar together. Add in the eggs, stirring well after each addition. Stir in the vanilla.

Add half of the flour mixture and stir well. Slowly add in the milk, mixing until incorporated. Add in the remaining flour and mix until combined.

Divide the batter in half. Add the additional 3 tablespoons of flour to one batter and mix. Add the cocoa powder and red food coloring to the other bowl of batter. Mix well.

Place the batters into 2 different piping bags (or zip top baggies). Pipe 2-3 tablespoons of vanilla batter into the center of the prepared cake pan. Pipe the same amount of red velvet batter in the middle of the vanilla batter. This should cause the vanilla batter to move outward in a circular pattern. Continue this pattern, piping alternating batters into the center of the cake, until the rings are thin. I had leftover batter but didn't want to damage the stripes.

Carefully place the cake in the oven and bake for 35-40 minutes or until a toothpick inserted into the center comes out clean. Remove from the oven and place on a wire cooling rack for 10 minutes.

Run a butter knife around the edge of the pan and remove the cake from the pan. Place it back on the wire rack to cool completely.

While the cake is cooling place the butter and cream cheese in a bowl. Beat with a hand mixer on high speed until it is fluffy. Add in the vanilla and mix well. Add the powdered sugar, a half cup at a time, until desired consistency is reached.

Frost the top and the sides of the cake. Decorate if desired.