Sift together flour, sugar, baking soda, salt, cocoa.

Blend together vegetable oil, vanilla, vinegar, water.

Stir the flour mixture and vegetable oil mixture just until blended. Spray two 9 in round pans with Pam and sprinkle a little flour. Bake at 350 for 25 minutes or until done.

For frosting, cook until thick the flour and cold milk. Cool completely. Cream together butter and powdered sugar. Add to the cook flour mixture along with one teaspoon of vanilla. Beat at least 10 minutes. Spread on cooled cake