Preheat the Oven:
Preheat your oven to 350°F (175°C). Line a 15×10-inch jelly roll pan with parchment paper and lightly grease the paper. Sprinkle a small amount of powdered sugar over the parchment paper.

Prepare the Cake Batter:
In a large mixing bowl, beat the eggs and granulated sugar with an electric mixer until light and fluffy, about 3-4 minutes. Stir in the vanilla extract.

Add Dry Ingredients:
In a separate bowl, sift together the flour, baking powder, and salt. Gradually fold the dry ingredients into the egg mixture until just combined.

Bake the Cake:
Pour the batter into the prepared jelly roll pan and spread it evenly. Bake in the preheated oven for 10-12 minutes, or until the cake is lightly golden and springs back when touched.

Roll the Cake:
While the cake is baking, lay a clean kitchen towel on your counter and dust it with powdered sugar. When the cake is done, remove it from the oven and immediately turn it out onto the prepared towel. Carefully peel off the parchment paper. Starting from one short edge, gently roll the cake up in the towel, making sure the towel is inside the roll. Let the cake cool completely.

Make the Filling:
While the cake is cooling, prepare the filling. In a medium bowl, beat the cream cheese and butter until smooth and creamy. Gradually add powdered sugar, beating until combined. Stir in vanilla extract and heavy cream (if needed) to achieve a smooth, spreadable consistency.

Assemble the Cake Roll:
Once the cake has cooled completely, unroll it gently. Spread the filling evenly over the cake, leaving about a 1-inch border around the edges. Carefully re-roll the cake without the towel.

Decorate and Serve:
Dust the top with powdered sugar and decorate with colored sprinkles, pastel candy, or fresh flowers, if desired. Slice and serve.