Preheat the oven to 350°F (175°C) and grease and flour two 9-inch round cake pans.

In a large bowl, mix the flour, sugar, cocoa powder, baking powder, baking soda, and salt until combined.

Add the eggs, milk, oil, and vanilla extract to the dry ingredients and mix until smooth.

Stir in the boiling water (the batter will be thin).

Pour the batter evenly into the prepared cake 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 to wire racks to cool completely.

Beat the softened butter and cocoa powder together until creamy.

Gradually add the powdered sugar and heavy cream, beating until the desired consistency is reached.

Once the cakes are cool, frost the top of one layer, place the second layer on top, and frost the top and sides of the cake.

Slice it up and serve on a colorful plate, pairing it with vanilla ice cream or whipped cream for extra delight.

Garnish with fresh berries or chocolate shavings if desired.