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CAKE- Combine dry ingredients in large mixing bowl. Add remaining ingredients except boiling water. Beat at medium speed for 2 minutes. Remove from mixer and stir in boiling water. Batter will be thin. Greased and floured-2/9 in, 3/8 in, or 9x13 pan. Cook kuntil toothpick comes out clean. Cool 10 minutes on rack. Remove from pans. Cool completely, frost.
FROSTING- Cream butter in small mixer bowl. Add cocoa and powdered sugar alternately with milk. Beat to spreading consistency, add more milk a little at a time if desired.
1/3 c cocoa for light flavor
1/2 c cocoa for medium flavor
3/4 c cocoa for dark flavor
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