Preheat your oven to 350°F (175°C). This ensures that the cake bakes evenly.

Grease and flour two 9-inch round cake pans. This prevents the cake from sticking.

In a large mixing bowl, combine the sifted flour, 3/4 cup of granulated sugar, cocoa powder, baking powder, baking soda, and salt. Whisk together until well combined.

Add the eggs, milk, vegetable oil, and vanilla extract to the dry ingredients. Using an electric mixer, beat on medium speed for about 2 minutes until the batter is smooth.

Carefully stir in the boiling water. The batter will be thin, but this is normal and helps create a moist cake.

Pour the batter evenly into the prepared cake pans.

Bake in the preheated oven for 30-35 minutes, or until a toothpick inserted into the center comes out clean.

Once baked, remove the cakes from the oven and allow them to cool in the pans for 10 minutes. Then, turn them out onto a cooling rack to cool completely.

In a mixing bowl, beat the softened butter until creamy.

Gradually add the sifted cocoa powder and powdered sugar, alternating with the milk, beating until smooth and fluffy.

Stir in the vanilla extract. If the frosting is too thick, add a little more milk until the desired consistency is reached.

Once the cakes are completely cool, place one layer on a serving plate.

Spread a generous amount of frosting on top of the first layer.

Place the second layer on top and frost the top and sides of the cake.

For decoration, you can add chocolate shavings or sprinkles if desired.