Spray two round 9 inch cake pans (2"deep) with non stick spray
Blend together the butter and sugar in a mixing bowl
Mix together the flour and salt.
Mix the eggs, buttermilk, vanilla, baking soda and vinegar in a separate bowl
Alternate adding the flour mixture and the buttermilk mixture to the butter mixture in the bowl Mix after each addition
In a small bowl, mix the red food coloring and cocoa powder and add into the batter
Don't over beat
Pour the batter evenly into the cake pans and bake for 25 minutes or until a toothpick comes out clean
Make the icing:
Place the cream cheese and butter in a bowl and whip until smooth
Add the salt and powdered sugar a cup at a time to butter mixture.
Add vanilla and mix until smooth
Spread one third of icing on one of the cake layers, get icing all the way to edges
Place the other cake layer on top, face down
Ice the top and then ice the sides with the remaining icing being careful not to loosen crumbs as you go
Refrigerate for at least 20 minutes before cutting
Refrigerate any leftovers - if there are any!
Notes
You can totally leave the food coloring out of this recipe and it won't affect the taste at all, it will just look like a chocolate cake. Most Red Velvet Cake recipes call for an entire 1 oz. bottle of food coloring but that's just way to much for me and I don't like my teeth turning red after eating a piece. I used half that amount or about 4 teaspoons. My cake is a little more pink than red.