01 - Preheat oven to 350°F. Grease and line two 8-inch round cake pans with parchment paper.
02 - In a large bowl, whisk together flour, cocoa powder, baking powder, baking soda, salt, and sugar until combined.
03 - Add eggs, milk, vegetable oil, and vanilla extract to dry ingredients; beat on medium speed for 2 minutes until batter is smooth.
04 - Stir in boiling water carefully; the batter will be thin.
05 - Pour batter evenly into prepared pans. Bake for 30 to 35 minutes, or until a toothpick inserted in the center comes out clean.
06 - Allow cakes to cool in pans for 10 minutes, then transfer to wire racks to cool completely.
07 - Beat softened butter until creamy. Sift in cocoa powder and mix thoroughly.
08 - Gradually add powdered sugar alternated with milk, beating until smooth and fluffy. Stir in vanilla extract and salt. Adjust consistency with additional milk as needed.
09 - Place one cake layer on serving plate; spread an even layer of frosting on top. Add second cake layer, then cover top and sides with remaining frosting. Smooth with spatula.