Gently heat 1 cup of whole milk in a saucepan over medium heat until steaming. Remove from heat, add 2 tablespoons of Earl Grey tea leaves, and steep for about 10 minutes. Strain and allow to cool.

In a large mixing bowl, add 1 cup of softened unsalted butter and 1.75 cups of granulated sugar. Beat until light and fluffy, about 3 to 5 minutes.

With the mixer on low, add 4 large eggs one at a time, mixing well. Pour in 2 teaspoons of vanilla extract and the cooled Earl Grey-infused milk, mixing until smooth.

In another bowl, whisk together 2 cups of all-purpose flour, 2 teaspoons of baking powder, and 0.5 teaspoon of salt. Gradually fold into the wet mixture until just combined.

Preheat oven to 350°F (175°C). Grease two 9-inch round cake pans. Divide and fill the pans about two-thirds full. Bake for 25 to 30 minutes, until a toothpick comes out clean.

Once cooled, prepare frosting by beating together 2 cups of powdered sugar, 1 cup of heavy cream, and the zest of 1 lemon until light and fluffy.

Frost the first cake layer, place the second layer on top, then frost the top and sides of the cake.