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To make the cake, place a rack in the center of the oven and preheat oven to 350 degrees F. Grease and flour a 9×13-inch cake pan or 2 9-inch round cake pans. Set aside.
In the bowl of a stand mixer fitted with a paddle attachment (you can also use a large bowl and electric hand beaters) cream together butter and sugar until light and fluffy, about 3 to 5 minutes.
Stop the mixer and and scrape down the sides of the bowl. Beat in the eggs, one at a time, beating for 1 minute between each addition. Beat in vanilla extract.
In a medium bowl whisk together flour, baking powder, baking soda, and salt. Add the dry ingredients all at once to the butter and egg mixture and beat on low until just combined. Add the buttermilk and beat on low for 1 minute. Increase the speed to medium and beat for 3 minutes more.
Pour batter into prepared pan or pans. Bake for 25 – 30 minutes or until cooked through and the top springs back lightly when touch. Test the cake by inserted a skewer into the center of the cake. Cake is done when just a few crumbs are left on the skewer.
Remove from the oven and allow to cool in the pan completely before frosting. If making a layered round cake, remove the cakes to a wire rack to cool completely. Let cool completely before frosting.
To make the frosting, cream together butter, cocoa powder and salt. Butter mixture will be very thick. Turn off the mixer, scrape down the sides of the bowl.
Add powdered sugar. Turn mixer on low and mix in powdered sugar while adding milk and vanilla extract. As the sugar incorporates, raise the speed of the mixer to beat the frosting. Beat until smooth, about 1 minute.
In a 2 cup measuring glass, stir together heavy cream and Ovaltine. Turn mixer speed to medium and pour half of the cream mixture into frosting in a slow, steady stream. Stop the mister scrape down the sides of the bowl. Add remaining cream mixture or until you’ve reached your desired consistency. Beat until soft and creamy, about 1 minute.
Store in an airtight container in the refrigerator or freezer. Bring to room temperature before frosting cakes and cupcakes.
Slather cake generously with frosting. Decorate and sing happy birthday!