FROSTING: add cocoa to large bowl and remove lumps. Cream butter and cocoa. Add sugar and milk to cocoa mixture by adding 1 cup sugar and 1 tablespoon milk until all combined. Turn mixer on high for 1 minute. Add vanilla and espresso powder and combine well. If frosting is too dry out a little more milk 1 tablespoon at a time.

CAKE: preheat oven to 350 degrees Fahrenheit. Prepare a nine inch cake pan.

Add flour, sugar, cocoa, baking powder, baking soda, salt, and espresso powder to a large bowl. Whisks early to combine. Add milk, oil, eggs, and vanilla to flour mixture and mix on medium until combined. Reduce speed and add boiling water to cake batter and beat on high for another minute.

Pour into pans and bake for 30 to 35 minutes.