Preheat the oven to 180°C. Line a 25 x 38 cm jelly roll pan with parchment paper and lightly grease the paper.
Beat the eggs, granulated sugar, and vanilla extract with an electric mixer for 5–7 minutes, or until the mixture is pale, thick, and fluffy.
Sift the flour, baking powder, and salt into a separate bowl.
Gradually fold the dry ingredients into the egg mixture using a rubber spatula. Mix gently until just combined, being careful not to deflate the batter.
Pour the batter into the prepared pan and spread it evenly.
Bake for 10–12 minutes, or until the sponge is lightly golden and springs back when touched.
Place a clean kitchen towel on the counter and dust it generously with powdered sugar.
Carefully turn the warm cake onto the towel and gently remove the parchment paper.
Starting from one short end, roll the cake together with the towel. Allow it to cool completely in the rolled position.
To make the filling, beat the cold heavy cream, powdered sugar, and vanilla extract until stiff peaks form.
Carefully unroll the cooled sponge and spread the whipped cream evenly over the surface, leaving a small border around the edges.
Roll the cake again without the towel, starting from the same end. Wrap it in plastic wrap and refrigerate for at least 1 hour.
To prepare the buttercream, beat the softened butter until smooth. Gradually add the powdered sugar, milk, and vanilla extract. Beat until light and creamy.
Add blue gel food coloring and mix until the buttercream reaches the desired ocean-blue shade.
Place the chilled cake roll on a serving board and cover it evenly with the blue buttercream.
Pipe white frosting over the cake to create ocean waves, sea foam, and bubbles.
Add the shark toppers, fondant decorations, edible pearls, sprinkles, and candy seashells.
For an edible beach effect, sprinkle crushed graham crackers along the bottom of the cake.
Refrigerate the decorated shark cake roll until ready to serve. Let it sit at room temperature for 10–15 minutes before slicing.
Cut into slices with a sharp serrated knife and serve chilled.