In a large mixing bowl, sift together the all-purpose flour, granulated sugar, cocoa powder, baking powder, baking soda, and salt until well combined.

Mix Wet Ingredients

In another bowl, beat the eggs. Then add the milk, vegetable oil, and vanilla extract. Mix until combined.

Combine Mixtures

Gradually add the wet ingredients to the dry ingredients while mixing on medium speed. Mix until just combined.

Add Boiling Water

Carefully stir in the boiling water to the batter. The batter will be thin, which is normal.

Pour into Pans

Divide the batter evenly between the two prepared cake pans.

Bake

Bake in the preheated oven for 30-35 minutes, or until a toothpick inserted into the center comes out clean.

Cool Cakes

Remove the cakes from the oven and let them cool in the pans for 10 minutes. Then, turn them out onto a wire rack to cool completely.

Frosting Preparation

Mix Cocoa and Butter

In a medium bowl, mix the cocoa powder and softened butter together until smooth.

Add Sugar and Milk

Gradually add the powdered sugar and milk to the cocoa mixture, beating until fluffy.

Add Vanilla

Mix in the vanilla extract until well combined.

Frost the Cake

Once the cakes are completely cool, place one layer on a cake plate. Spread a layer of frosting on top, then place the second layer on top and frost the top and sides of the cake.