Instructions: Preheat the oven to 350 degrees. Into a medium bowl, sift together the flour, 1/3 cup of the cocoa powder, the baking powder, and salt; set aside.

In a large bowl, using an electric hand mixer, beat together the granulated sugar, butter, cream, eggs, and vanilla. Add the flour mixture and beat on low speed until just combined. Spread the batter evenly in an ungreased 8-inch square baking pan; set aside.

In another bowl, whisk together the remaining 1/3 cup cocoa powder, the boiling water, and brown sugar; pour this mixture over the batter. Bake about 35 minutes or until a cake tester or toothpick inserted into the center comes out with crumbs adhering to it. Serve warm, topped with vanilla or coffee ice cream, if desired.

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