Preheat oven to 350°. Spray 3 (8-inch) round cake pans with baking spray with flour. Line bottom of pans with parchment paper.
In the bowl of a stand mixer fitted with the paddle attachment, beat butter and sugars at medium speed until fluffy, 2 to 3 minutes, stopping to scrape bowl. Beat in eggs, one at a time, and vanilla just until combined.
In a medium bowl, whisk together flour, cornstarch, baking powder, and salt. Add flour mixture to butter mixture all at once; beat at low speed until nearly combined. Fold in all sprinkles until combined. Divide dough among prepared pans, pressing into an even layer.
Bake until centers are golden brown, set, and a wooden pick inserted in center comes out clean, 20 to 22 minutes, rotating pans halfway through baking. Let cool in pans for 10 minutes. Using a small offset spatula, loosen edges of cookie layers. Carefully invert onto wire racks; turn cookie layers parchment side down and let cool completely.
Remove and discard parchment. Place 1 cooled cookie layer, flat side down, on a serving plate. Reserve 1½ cups Vanilla Buttercream. Spoon 1¾ cups buttercream into a large pastry bag fitted with a ½-inch round piping tip (Wilton 1A). Pipe buttercream evenly onto cookie layer, and smooth with a small offset spatula. Top with second cookie layer. Spoon 1¾ cups remaining buttercream into pastry bag. Pipe buttercream onto cookie layer, smoothing top. Place remaining cookie layer, flat side down, on top. Using a large offset spatula, spread ¾ cup buttercream all over sides of cake and ½ to ¾ inch around edge of top. Using a bench scraper held flush against side of cake, scrape off excess buttercream to create a crumb coat look.
Place reserved 1½ cups buttercream in a pastry bag fitted with a large open star piping tip (Ateco #827). Pipe buttercream decoratively around top edge of cake as desired. Garnish with sprinkles, if desired. Refrigerate for at least 25 minutes or up to overnight before slicing and serving.
Vanilla Buttercream: In the bowl of a stand mixer fitted with the paddle attachment, beat 4 cups confectioners’ sugar, butter, and salt on low speed until combined. Add remaining 4 cups confectioners’ sugar, ½ cup at a time, and beat until smooth. Add vanilla, and beat until combined. With mixer at medium speed, add cream, 1 tablespoon at a time, and beat until smooth and fluffy, about 3 to 4 minutes. Use immediately.
Recipe by Taste of the South at https://tasteofthesouthmagazine.com/sugar-cookie-layer-cake/