Rachelle's Perfect Chocolate Cake

1 c. sifted, unsweetened cocoa
2 c. boiling water
2 3/4 c. sifted flour
2 tsp. baking soda
1/2 tsp. salt
1/2 tsp. baking powder
1 c. softened butter
2 1/2 c. sugar
4 eggs
1 1/2 tsp. vanilla
In a medium bowl, combine cocoa with boiling water, mixing with a wire whisk until smooth. Cool completely. Sift flour with soda, salt, and baking powder. Preheat oven to 350. Grease well and lightly flour three 9 x 1 1/2 " layer cake pans (rounds). In a large bowl of electric mixer, at high speed beat butter, sugar, eggs, vanilla, scraping bowl occasionally until light, about 5 minutes. At low speed, beat in flour mixture in fourths, alternating with cocoa mixture (in thirds), beginning and ending with flour mixture. Do not over beat. Divide evenly into pans; smooth the top. Bake at 25-30 min. or until surface springs back. Cool ten minutes, loosen and set on racks to cool. You can put frosting or whipping cream between the cake layers.
Frosting:
1 pkg. 6 oz. semi sweet chocolate chips
1/2 c. light cream
1 c. butter
2 1/2 c. powdered sugar
Combine chocolate chips, cream, butter and stir over med. heat until smooth. Pour into a bowl with a wire whisk blend in powdered sugar. Set the bowl in a bigger bowl with ice in it. Beat with the wire whisk until the frosting holds its shape. This is a little labor intensive but so worth it when you get to eat it!!