Preheat the oven to 350°F (175°C). Grease and flour a 9×13-inch baking dish.

1. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
2. In a separate large bowl, beat the eggs with the granulated sugar using an electric mixer until light and fluffy, about 4-5 minutes. Add the vanilla extract and mix to combine.
3. Gradually add the dry ingredients to the egg mixture, folding gently until combined. Then, add the milk and melted butter, mixing until the batter is smooth.
4. Pour the batter into the prepared baking dish and spread it out evenly.
5. Bake the cake for 25-30 minutes, or until a toothpick inserted into the center comes out clean. Allow the cake to cool in the pan for 10 minutes, then turn it out onto a wire rack to cool completely.
6. Once the cake has cooled, in a medium bowl, combine the evaporated milk, sweetened condensed milk, and heavy cream. Mix until well combined.
7. Using a fork or skewer, poke holes all over the top of the cake. This will allow the milk mixture to soak in evenly.
8. Slowly pour the milk mixture over the cake, making sure it’s evenly distributed. Allow the cake to absorb the milk mixture for 30 minutes to 1 hour. You can also refrigerate the cake to let it soak overnight for an even richer flavor.
9. In a chilled mixing bowl, beat the heavy whipping cream, powdered sugar, and vanilla extract with an electric mixer until stiff peaks form.
10. Spread the whipped cream topping over the soaked cake, smoothing it out evenly.
11. Slice the Tres Leches Cake into squares and serve chilled. It’s a perfect dessert for any occasion!