Prepare the oven and pans: Preheat the oven to 350°F (175°C). Grease two 8-inch round pans and line the bottoms with parchment paper for easy removal.
Mix the batter: Combine all the cake ingredients in a large bowl and beat until smooth and well blended.
Bake the cakes: Divide the batter evenly between the pans, smoothing the tops. Bake for 20–25 minutes, or until the cakes are risen and spring back when gently pressed. Cool in the pans briefly, then transfer to a wire rack after removing the parchment paper.
Make the buttercream: Beat together the butter, confectioners' sugar, milk, and coffee until creamy and smooth.
Assemble the cake: Spread half the buttercream on one cake layer, place the second layer on top, and use the remaining buttercream to coat the top. Garnish with walnut halves for a finishing touch.