Preheat oven to 350°F(180°C). Line two 8 inch round baking pans with parchment paper* and then spray lightly with non-stick cooking spray. Set aside.

Dry Ingredients: Stir together sugar, flour, cocoa, baking powder, baking soda and salt in large bowl.

Add eggs, milk, oil and vanilla and mix until well combined. Stir in boiling water (or hot coffee). Batter will be thin. Pour batter into prepared pans.

Bake 30 to 35 minutes or until a toothpick inserted in the center of the cake comes out clean.

Chocolate Frosting: Combine butter and cocoa powder. Add powdered sugar, milk, and vanilla extract. Mix for several minutes until smooth and fluffy.

Assemble: Place one cake layer on serving tray. Spread a generous amount of frosting on top. Add second cake layer. Frost top and sides of cake with remaining frosting. Cut and serve.