Grease an 8 inch round cake tin or springform pan and set aside. Preheat the oven to 175 C.
In a mixing bowl, beat the butter and sugar with a hand mixer on low speed until lighter in colour. The quantity of butter is small so it will not be a creamy mixture like in regular cake batters. Add the eggs and vanilla and beat till combined.
Now add the sour cream, beating briefly until smooth. Sift in the flour, baking powder, baking soda, cocoa and salt (if using). Stir by hand and then run the hand mixer through it again to get a smooth, not very thick batter.
Pour into the prepared tin and smoothen out the top. Bake for 30 to 35 minutes until a toothpick poked in the center comes out clean. (The top will dome a bit and some cracks are to be expected. If you want a totally flat surface, look up how to use 'cake strips' that are moist strips of cloth wrapped around the pan during baking.)
Let the cake cool completely in the tin before frosting.
To make the frosting, combine the sour cream, vanilla extract and icing sugar in a mixing bowl and whisk with a balloon whisk (or use a hand mixer on low speed) until smooth and creamy.
Level off the top of the cake if needed, then slice it in two halves horizontally. Lift off the top half with a large flat metal spoon or spatula and set it aside nearby. Spread about a third of the frosting on the lower half in an even layer. Gently lift and place the top half of the cake on it and spread the remaining frosting on the surface and sides.
While I love eating cakes freshly frosted, this one benefits from overnight refrigeration. The cake layers become more moist and the frosting sets well. Before eating, let the cake come back to room temperature so that it becomes soft and light and the frosting is a little creamier, then dust the top with some cocoa if you like. Slice and dig in!
Store the cake in an airtight tin in the fridge for 4 to 5 days. Happy baking!