place butter in baking dish, melt on high for 1 minute

stir in sifted flour, sugar, baking powder, ¼ cup cocoa, milk and vanilla

beat with wooden spoon until smooth

sprinkle with combined sifted brown sugar and ⅓ cup cocoa

pour boiling water over mixture

cook on high for 12 minutes. stand for 5 minutes

serve with cream or ice cream