Start by preheating your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans, or line them with parchment paper circles to prevent sticking. This will ensure your cakes come out beautifully when it’s time to turn them out.

In a large mixing bowl, sift together the flour, cocoa powder, baking powder, baking soda, and salt. This helps to eliminate any lumps in the cocoa and evenly distribute the dry ingredients for a smoother batter.

In another bowl, whisk together the eggs, milk, vegetable oil, and vanilla extract until fully combined. The wet ingredients should be smooth and homogenous before adding them to the dry mix.

Gradually add the wet ingredients into the dry ingredients, mixing with a hand whisk or electric mixer at low speed. Once combined, increase the speed to medium and beat for 2 minutes to ensure the batter is smooth and slightly aerated.

Slowly add the boiling water to the batter. Don’t worry if the batter looks thin—this is expected! The hot water will make the batter extra moist and give the cake its rich texture.

Pour the batter evenly into the prepared cake pans. Bake for 30-35 minutes, or until a toothpick inserted into the center of the cake comes out clean. Keep an eye on the cakes as baking times can vary depending on your oven.

Allow the cakes to cool in the pans for 10 minutes before transferring them to a cooling rack. Let them cool completely before frosting.

In a large mixing bowl, beat the softened butter on medium speed for 1-2 minutes until light and fluffy. Gradually add the sifted powdered sugar, 1 cup at a time, beating well after each addition. Add the vanilla extract, heavy cream, and a pinch of salt. Continue beating for 3-5 minutes until the buttercream is smooth and creamy.

Once your cakes are completely cooled, spread a thin layer of buttercream on top of the first layer. Add the second cake layer and frost the top and sides with the remaining buttercream. For a polished look, smooth out the frosting with a spatula.