Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.
In a large bowl, mix together the flour, sugar, baking powder, and salt.
Add the milk, vegetable oil, eggs, and vanilla extract. Beat with an electric mixer on medium speed for 2 minutes.
Pour the batter evenly into the prepared cake pans.
Bake for 30-35 minutes, or until a toothpick inserted into the center comes out clean. Let the cakes cool in the pans for 10 minutes, then transfer to a wire rack to cool completely.
For the frosting, beat the butter until creamy. Gradually add the powdered sugar, beating until smooth. Add the vanilla extract and enough milk to achieve a spreadable consistency. Mix in orange food coloring until the desired shade is reached.
Frost the cooled cakes with the orange frosting. Use the black decorating gel to draw the lines of a basketball on the top of the cake.