Preheat the oven to 350 degrees fahrenheit. Coat 3, 8-inch round pans with nonstick spray.

Grab 3 separate bowls to make all three layers at the same time.

Add the butter and salt to each bowl and beat together with a hand mixer.

Then add white sugar to each bowl and beat until creamy.

Now add the respective amounts of all the wet ingredients of egg, milk, vegetable oil, warm water, white vinegar and extracts to the bowls. Once again use the hand mixer to combine everything.

In the white velvet bowl first add the flour, baking soda and baking powder, then mix until the batter is smooth to complete that layer.

Then add the flour, cocoa powder, baking soda and powder to the red and blue velvet bowls, mixing with the hand mixer until the batters are smooth.

Add 3-4 drops of red food dye to the red velvet bowl and 3-4 drops of blue dye to the blue velvet bowl. Use a rubber spatula to mix in the colors in each and finish off those batter layers.

Pour the batters into each of the 3 round pans sprayed with nonstick spray earlier.

Bake in the oven for 35-40 minutes or until a toothpick is inserted and comes out clean.

Let the cakes cool completely before frosting.

Place the bottom layer as the blue velvet. Add frosting to that layer, place the white layer next, frosting again, and then the red on top, frosting everything. Sprinkle with red, white and or blue sprinkles if desired.