Preheat your oven to 350°F (175°C).
Grease and flour two 9-inch round cake pans.
In a large mixing bowl, beat the eggs until they become thick and pale.
Gradually add the sugar to the beaten eggs while continuing to beat. Beat until the mixture is light and fluffy.
In a separate bowl, sift together the flour, baking powder, and salt.
Gently fold the sifted dry ingredients into the egg mixture. Be careful not to deflate the batter.
If using vanilla extract, gently fold it into the batter.
Divide the batter evenly between the prepared pans.
Bake in the preheated oven for 20-25 minutes or until the cakes spring back when touched lightly.
Allow the cakes to cool in the pans for 10 minutes, then transfer them to a wire rack to cool completely.
Once cooled, you can serve the sponge cake as is, dust it with powdered sugar, or add your favorite toppings and fillings.