Instructions: Directions: Batter - Whisk together the cocoa powder and boiling water.

Cream together the butter and sugar until light and fluffy in a separate bowl. Add the vanilla and eggs one at a time, mixing well. Mix together the cocoa mixture and the milk. To the egg mixture, alternately add the milk, cocoa and flour. Finally, mix in the baking soda. Pour the batter evenly into three 8" cake pans. Bake at 350 degrees for 40-45 minutes.

Frosting - In a large bowl, combine the ingredients with an electric mixer until smooth. Add more milk if necessary, until frosting is fluffy and spreadable. Place cake on platter. Spread with frosting in layers.

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