Step 1

Line two 9" round pans with parchment paper and spray with non-stick spray. Preheat oven to 350°.

Step 2

Whisk together the flour, sugar, cocoa, baking powder, baking soda, and salt in a large mixing bowl.

Step 3

Whisk in the milk, oil, eggs, and vanilla till smooth. Stir in the boiling water, mixing till smooth.

Step 4

Divide batter evenly between the two pans. Bake at 350° for 30-35 minutes or till toothpick inserted in the center comes out clean. Cool for 10 minutes in the pans, then invert onto cooling racks.

Step 5

Cool completely. (I wrap each cake in plastic wrap and freeze.) Place one cake on a cake stand or serving tray. Spread about a cup of frosting on the top. Place the other cake on top. Frost sides and top of the cake. Serve immediately or cover and let sit overnight.

Step 6

For frosting, beat all ingredients in a bowl till smooth, adding enough milk to get a spreadable consistency.