Preheat oven to 350 degrees.

Spray the 2 -9 inch cake pans lightly with pan spray and add 4 tablespoons of flour and coat the inside of the pan. Dump the flour into the second pan and repeat. Knock out the extra flour

Sift together, sugar, flour, cocoa, baking powder and baking soda.

Add eggs, milk, vegetable oil, and vanilla. Beat 2 minutes at a medium speed

On a low speed mix in the boiling water

Divide the batter between the two pans.

Bake in 2-9" round cake pans for 35 minutes or until a toothpick comes out clean.

Cool down as you would any cake and decorate the way you like:)