• Step 1: Preheat the Oven and Prepare the Pans

Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans or line them with parchment paper for easy removal.

• Step 2: Mix the Dry Ingredients

In a large mixing bowl, sift together the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Whisk well to combine.

• Step 3: Combine the Wet Ingredients

In a separate bowl, whisk the milk, vegetable oil, eggs, and vanilla extract until well blended. Gradually add the wet ingredients to the dry ingredients and mix until smooth.

• Step 4: Add Boiling Water

Slowly pour the boiling water into the batter, mixing gently. The batter will be thin, but this ensures a moist cake.

• Step 5: Bake the Cakes

Divide the batter evenly between the prepared pans. Bake for 30-35 minutes or until a toothpick inserted in the center comes out clean. Let the cakes cool in the pans for 10 minutes before transferring them to a wire rack to cool completely.

• Step 6: Make the Frosting

In a large bowl, beat the butter until creamy. Gradually add the powdered sugar and cocoa powder, alternating with the heavy cream, until the frosting is smooth and spreadable. Stir in the vanilla extract.

• Step 7: Assemble the Cake

Place one cake layer on a serving plate. Spread a generous layer of frosting on top. Place the second cake layer over it and frost the top and sides. Decorate with sprinkles, chocolate shavings, or fresh berries as desired.